No, not quite. While there might be people doing that, getting disability benefits here is EXTREMELY difficult (I speak as someone who gets them), and there's very little fraud there. Rounded to 0%. People getting disability aren't really the target of a "cash in hand" ad. A lot of tradies (think plumber, electrician, cleaner would sort-of come into that) offer cash in hand payment to them in exchange for a lower quote. So if it goes "through the books" then your quote is going to be 20% higher. That's not targetted to any kind of client in particular, it's a given across the board and is considered to mutually help both parties. The client gets a lower quote, the tradie pays less tax.