I'm going to try and lay out the digital path that Anna has left that means she cannot claim that she didn't buy Dannis NFTs (and a reminder to Annie that if I - as a person with only a PC and the internet as a resource - can follow your trail, imagine what the ATO can do with all their resources!!).
1. We start with the TAW account on etherscan. In the internal transactions, you can see that 627 days ago (approx 26th Sept 2022) 354 eth was transferred out of the TAW wallet into wallet 0xAd2a71C0dA7C07df25AF2b62E2915b671c750535 - we'll call it 535 for short
2. 535 then makes three transactions - 220eth into wallet 983 (Trents wallet). From Trents wallet, 43 eth is transferred back to 535 and then 177eth is then transferred into EF3.
So what happened here? Trent and Anna agreed to share the earnings from the NFT sales to date, Sept '22 (354eth); so Anna trasnferred 354eth from the TAW wallet to a holding wallet. She then incorrectly transferred 220eth into Trents wallet (because her math is so bad and she couldnt divide 354 by 2); Trent sent back 43, and then she transferred 177 into her own account EF3 - long story short - they both got 177eth from the TAW wallet.
3 & 4. EF3 is the account that bought Danni's NFT today
5 & 6. ED07, that brought Danni,s NFT a month ago, is an account that Anna has set up to buy TAW NFT's .... the only transactions on that account, are crypto transferred from a crypto bank with the sole purpose of purchasing TAW NFT - they are the only NFT that the wallet holds, and it has 46 of them.