The lawyer for the Byron Bay woman accused of murdering a Bali policeman says she was trying to protect the victim from her British boyfriend.

David Taylor and Sara Connor, a 45-year-old mother of two, were taken for a third round of police interrogations this morning.

Connor’s lawyer Erwin Siregar said his Australian client insisted she was not guilty of killing local policeman Wayan Sudarsa, who was found with 42 wounds to his body, including his head and neck, on Kuta Beach.

“She said to me after she make a little bit of a reconstruction there, only between us, ‘I want to protect the victim’,” Mr Siregar said.

“‘I want to separate between David Taylor and the victim and in this case I just want to protect the victim and so I am not guilty’.”

Mr Siregar also said charges against the pair should not include murder because there was no intent to kill.

Connor earlier told police Mr Sudarsa bit her on her thigh and hand when she had tried to stop the scuffle.

Police said Taylor had admitted he had confronted the policeman over Connor’s missing bag and confessed to bashing the officer with a beer bottle, the victim’s binoculars and an old mobile phone, but denied killing him.

Police officer Wayan Sudarsa was found with 42 wounds to his body.

The Denpasar Police chief has said he hopes the case against the pair can be handed over to the prosecutor within 20 days, although police have up to 100 days to collect evidence and questions the suspects.

Police have alleged Connor took the items from the policeman’s body while he laid unconscious on the sand on Kuta beach.

They say the couple, who face a maximum of 15 years’ jail, later cut up the cards, including the police identification, and dumped them in a rubbish bag.

Police allege the couple burned the clothes they had been wearing in bushes near Jimbaran.

It is understood Connor and Taylor first met in Byron Bay, where Connor runs a pasta-making business and Taylor hosted a weekly radio show.

Detained British national David Taylor (2nd L) escorted by Indonesian police. Photo: Getty