CAN probably does not have insurance to cover the fraud, i doubt there is an insurance policy that covers electronic fraud with the exception of banks.
when we have had to recover funds the banks cover the loss and chase the offenders, if NAB isnt going to cover the loss they should have better practices in place to prevent this from happening. If its an afterthought evenmore so.
Anybody stupid enough to allow 3mil + payment to be made without a trial payment first wont look good in front of a magistrate, the payment process is set up by NAB so its on them in this punters opinion.
Ann: Cyber security incident, page-106
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