An escort who allegedly spent a night with former federal MP Craig Thomson at a union's expense says she has no memory of him.
But a handwriting expert believes a scrawled note with an escort agency's trading name on a Health Services Union (HSU) expense form was likely written by Thomson.
Thomson, 49, has pleaded not guilty to a string of dishonesty offences over the alleged misuse of his union-issued credit card on escorts, adult movies and cash withdrawals while he was the HSU's national secretary and a federal Labor MP.
Among the charges is an accusation he used the cards to pay for an escort at a Brisbane hotel in May 2003.
"I can't recall meeting Craig Thomson or him being a client," the woman said in a statement tendered to the Melbourne Magistrates Court on Thursday.
The HSU's former auditor Ian Dick was on Thursday asked whether the union had specific policies about the use of credit cards.
"There was no policies specifically," he told the court.
Handwriting expert David Black said it was probable that the name of an escort agency marked on a memorandum was written by Thomson.
Now in evidence, the memo was used by Thomson to claim that a $770 credit card payment in May 2005 was for a "dinner function".
The memo features the handwritten words "Internat Immobiliare".
The court has previously been told International Immobiliare is the trading name of Sydney escort agency Boardroom Escorts.
In his statement, Mr Black said there was "qualified support" for the proposition that the words were written by Thomson.
In sworn statements, two brothel owners also say their company's trading names matched those found on Thomson's credit card statements.
Nelson Da Silva, who owns Tiffany's Girls brothel in Sydney, said a transaction in which Thomson's union card purchased time in the Red Turbo Spa Room matched his own records.
Mr Da Silva said the $418 transaction was used to rent the room for 90 minutes with an escort.
Richard Street, who worked for a company providing on-demand movies at a Sydney hotel, said the adult film Perfect Pink Volume 12 had been rented to Thomson's room.
Mr Street says on another occasion three continuous-loop adult movie channels had also been charged to Thomson's room, which police allege was paid for by the HSU.
Thomson has pleaded not guilty to 145 charges of obtaining financial advantage by deception over the alleged misuse of $28,449 between 2002 and 2008.
The hearing will resume on Tuesday before Magistrate Charlie Rozencwajg.