AFL Vic now employ people to look into it, you'd want to be a very good accountant. As I say Torquay are a well run club, they got done 2018, through the use of vouchers, players that didn't comply or help with the investigation were suspended for games the next year. You have to bloody good to cover your tracks, it's not like it used to be. Torquay also had Adrian Anderson (former AFL op manager) help them to try get off. And they were only found to be 3k over.
Doubt very much it’s the majority, I think it’s more the minority these days. No doubt it’s still happening..so hard to police/prove