Cancer fraudster Belle Gibson’s bank accounts reveal “curious” trading including of crypto-currencies and a sports betting account, a court has been told.

Forensic accountants have started examining the 27-year-old’s financial documents after she failed to pay a $410,000 penalty for breaching consumer law by duping Australians with fake cancer claims.

The Federal Court in Melbourne on Tuesday was told about “curious aspects” of the bank accounts, including crypto-currency and futures trading and a Sportsbet account.

“[The documents] reveal a great many transactions overwhelmingly in the nature of discretionary spending,” Consumer Affairs Victoria barrister Elle Nikou Madalin said.

Gibson has failed to cough up the $410,000 fine handed to her in September 2017 after she claimed she had brain cancer but healed herself with natural remedies including diet and alternative therapies.

She also lied to consumers, saying she would donate money from her Whole Pantry app and book sales to various charities, including a boy with inoperable brain cancer.

Although Gibson received $440,500 from sales of her app and book, she only donated about $10,000 to charity.

Gibson has previously been told she risked going to jail for failing to pay the penalty over five breaches of consumer law.

Her barrister Andrew Tragardh earlier gave the court a folder of documents divided into 18 categories he said mostly related to two years of bank statements.

He said his client could not afford to keep coming back to court and wanted the matter dealt with on Tuesday.

“My client doesn’t have unlimited resources to pay for lawyers to assist her,” Mr Tragardh said.

Gibson, dressed in black, has taken to the witness stand as the hearing continues.

-AAP