Your interpretation of the letter from immigration is wrong. What they are saying is that any offers of help from friends in Australia are irrelevant because of her own circumstances. They are not interested in a relationship or sponsor (definitely not for a Tourist visa), they want to see strong ties with Thailand that will compel her to return to Thailand and not overstay her visa. Having a strong relationship is really detrimental to her application as the embassy will will consider that that would make it more likely for her to overstay her visa. As I tried to explain to you, the requirements for a Tourist visa and a Partner are very different, almost opposite!
The officer states that you have not shown strong ties to Thailand, in the example of employment records. They are not satisfied that you have shown sufficient incentive to leave Australia at the end of period granted on the visa. You need to understand that showing a strong relationship with someone in Australia further reduces that incentive, so for Tourist visa, is actually detrimental.