Enforcement in this country is a nightmare - fraud is simple. UK and most places have field teams in place to counter fraud, particularly among beneficiaries. These people turn up in a van and observe. They turn up unannounced on work sites etc. The policy in NZ is that if benefit fraud is reported and as a probation officer, I was bound to report cases over the years, the standard reply was "Oh well we'll get them in" The fraudster only had to go into the office and deny the allegations and that was the end of it. One "boarder" was quite proud of the fact that he had a separate room fully set up as his room which he never used. He paid a minimal board so not to interfere with his partners DPB while he worked full time in a good job. Any capital gains tax will only go to benefits administered from an office and it is cheaper to pay fraudster rather than employ more staff. I know of others on ACC for years who work just about full time in the cash economy.