The Australian federal police is set to examine dozens of people linked to an alleged $165m tax fraud scandal after the law enforcement agency froze their assets and property.

Adam and Lauren Cranston, the son and daughter of the Australian Taxation Office deputy commissioner Michael Cranston, and seven others have been charged with offences relating to the alleged tax scheme, which allegedly involved diverting funds intended for the tax office through a series of companies and using them for personal gain. Six – including Lauren and Adam Cranston – are facing charges of alleged conspiracy to defraud. Two are facing charges of dealing with alleged proceeds of crime and one is charged with alleged blackmail.

When the AFP began making arrests it also sought orders to freeze assets and bank accounts of individuals it alleges are linked to the scheme.

In May the AFP was granted a restraining order by the New South Wales supreme court against more than 50 individuals and entities believed to be linked to the alleged tax fraud.

A hearing in the supreme court on Thursday saw more than 30 lawyers for the parties appear.

A series of “compulsory examinations” will take place in the administrative appeals tribunal, where the AFP will be able to question each of the parties.

A number of the parties sought to delay these examinations and some foreshadowed a challenge to the restraining orders that have frozen their assets.

Lauren Cranston, one of the parties subject to the restraint order, appeared in court personally. Her lawyer sought delay her compulsory examination, in part because she is eight months’ pregnant.

“This young woman has no money,” Cranston’s counsel said. “She doesn’t have a cent to rub together. She’s in a very vulnerable and difficult position.”

Michael Cranston has not been charged in relation to the scheme but is due to appear in court on Tuesday after he was served with a court attendance notice.