By now most Margin readers have been alerted to Nigerian fraudsters offering the avaricious vast sums of money in return for the use of a bank account, ultimately luring the gullible into parting with their own cash to help overcome "logistical difficulties" in making the promised cash transfers.

A crude ploy which, even to the moderately sceptical, screams financial scam. Not so the following sophisticated variation on human nature, coming this time from kangaroo country, a nation not generally known for its subtlety. It works like this. A company takes out newspaper advertisements claiming to be able to supply hard-core pornographic videos. As the price seems reasonable people place orders and make payments via cheque and credit cards to the company, let's call it the eminently respectable New South Wales Goods and Services Ltd.

After several weeks the company writes back explaining that it has been pointed out to them that under law they are unable to supply the products ordered.

As the company does not wish to be prosecuted they are returning customers' money in the form of a cheque drawn on one of their subsidiaries. All fair and reasonable. However, few people will be brave enough to present these cheques to their banks. And why pray?

Well it's the name of the company, the eminently unrespectable Kinky Sex and Fetish Perversions Incorporated.

Strewth! Consumer rights authorities down under are scratching their heads over this one and the police are unable to recommend prosecution. Nice one cobber . . .