The first point I would make is that some people still question whether any fraudulent activity took place in this affair. If there was no fraud then Gillard would not be under scrutiny for her role in what transpired. However, it is clear that the West Australian fraud squad believed a crime had occurred.
The other point I would make is that where a fraud has occurred, and the people who took action to facilitate that fraud are in a close relationship with the beneficiaries of the fraud, then this is circumstantial evidence that a conspiracy to defraud might have occurred amongst those in the close relationships.
Other circumstantial evidence might be to refuse to press charges against the beneficiaries of the fraud. Or, if you were a solicitor, to hide the legal work you did on behalf of the beneficiaries of the fraud from your employer and the clients who were being defrauded.
Joe Trio, brother in law of Bruce Wilson, and Julia Gillard, Bruce Wilson's ex lover, both deny knowledge of what the AWU Workplace Reform Association was going to be used for and deny receiving any benefit.