I don't think it's forbidden, but it definitely is unethical and shows a lack of a moral compass!!!!!Is she even allowed to do that?? Surely you're not allowed to sell on gifted items? Where I work we get an awesome discount on clothing but its been made very clear that we can not sell on items, even after they've been worn. It's a sackable offense. She has no shame!!
What is illegal is selling PR and then not paying income tax on it!! PR is a perk of the job and is classed as a benefit in kind, therefore subject to tax.