This report is the product of a research project begun in 2009, initiated by the Australian Institute of Criminology (AIC) with the support and assistance of Centrelink. The project is part of a wider commitment by the AIC to enhance knowledge about fraud and fraud prevention. This commitment has been driven by research showing that fraud is the main crime category that has been increasing in the last decade and represents a major component-up to 40 percent-of all crime costs (Rollings 2008).