Taxpayers have allegedly been defrauded tens of thousands of dollars by a recently retired Liberal Party federal MP, who appears to have paid his wife for non-existent work in his electorate office.

Documents obtained by Fairfax Media indicate that Alex Somlyay, a Liberal MP for 23 years who retired at the September election, billed taxpayers $69,157.15 for his wife's employment during 2012-13 alone.

Alex Somlyay: Employed wife. Credit:Paul Harris

Mr Somlyay's wife was not seen at work during the past three years, a source close to the electorate office said. Nor was the source aware of any electorate work completed by the former MP's wife in or out of the office in this period.

Mr Somlyay appears to have obscured his wife's identity in his list of employed staff. At the top of an internal staffing document, titled ''Monthly Management Report'', the former MP's wife is listed as ''Jennifer Bridget Somlyay''.