Fifteen women have been arrested in relation to alleged involvement in a massive childcare fraud scheme.

NSW Police say as many as 100 childcare fraud syndicates are operating across Sydney, scamming taxpayers out of up to $750 million a year.

Acting Assistant Commissioner Stuart Smith made the extraordinary revelation while addressing the media on Thursday afternoon, after police charged an additional 22 people over an elaborate syndicate that is alleged to have raked in nearly $4 million.

“Investigators have now charged 39 people involved in this syndicate and more arrests are expected,” Mr Smith told reporters.

“Our objective is to completely dismantle the business model which we know is being used by at least 100 other syndicates with an estimated potential value of the fraud across Sydney at least $750 million per year.”

His comments came after vision released by police on Thursday showed a Sydney woman hurling abuse at officers filming her arrest.

“Get that away from my face,” the woman yells, giving the middle finger to a cameraman as she is taken into Bankstown police station.

“You’re going to get my finger up your f***ing ass, you f***ing wanker, f*** off.”

The woman was arrested in Greenacre on Tuesday by detectives from Strike Force Mercury.

Detectives from the Financial Crimes Squad and Organised Crime Squad established the strike force in July last year to investigate the co-ordinated fraudulent activities targeting family day care operations.

Federal and state education departments, the Australian Criminal Intelligence Commission and the NSW Crime Commission assisted with the investigation.

NSW Police initially charged 17 people in May over alleged involvement in a fake business called Red Roses Family Day Care.

“The whole thing was a fraud,” Mr Smith said in May.

Police allege the illegitimate company raked in at least $3.9 million in rebates over a 10-month period by exploiting the federal government’s childcare subsidy scheme.

The company’s director alone pocketed $30,000 a fortnight, police said in May.

At the time, they revealed some 150 parents who claimed they had between three and seven children in care claimed rebates.

It’s alleged parents and carers handed over their children’s details, including their Centrelink Customer Reference Number, in exchange for cash.

Red Roses Family Day Care looked like a legitimate business operating out of multiple sites in Sydney and Wollongong.

It said it provided “safe, nurturing and loving” care to more than 450 children but, police allege there were no real children, just photographs of them.

Play areas had been mocked up, timesheets faked and rosters fixed.

Police allege the syndicate went as far as to have children brought in during government inspections.

“One of the allegations being heard in court is that kids were sighted but those kids were not being cared for,” Mr Smith told reporters today.

“These CRNS existed — they were real kids. These were provided to the syndicate which were put in and allowed them to collect a large amount of money.”

In May, three people were charged with directing a criminal group and 14 with participating in a criminal group.

They remain before the courts.

Following further investigations, another seven women — aged 32, 35, 47, two aged 41 and two aged 43 — were arrested at homes in Sydney’s southwest on Tuesday and taken to local police stations.

A 41-year-old Georges Hall woman was charged with knowingly directing activities of criminal group.

The other six women were all charged with participating in a criminal group.

A 24-year-old man was issued a Future Court Attendance Notice for participating in a criminal group.

This morning, another 16 women — aged 30, 32, 33, 34, 38, 46, 47, 51, two aged 28, two aged 31, two aged 39 and two aged 40 — were arrested in Sydney’s southwest.

They were all taken to local police stations, where 14 of the women were charged with participating in a criminal group.

Police will allege in court that the women provided the personal details of their children and knowingly participated in activities associated with making fraudulent claims.

They have all been granted conditional bail to appear at Liverpool Local Court on Monday 30 September.

Two women — aged 32 and 47 — were released pending further inquiries.

Mr Smith said this week’s arrests were a significant milestone for the investigation and should “should act as a further warning for anyone else involved in similar syndicates”.

“You are being monitored and we will arrest anyone who intends to make fraudulent family day care claims,” he said.

“NSW will not be a haven for professional facilitators of fraud and we will not tolerate men and women exploiting a government scheme that was established to relieve financial pressures of parents.”

Mr Smith said the operation was complex and multifaceted.

“They had accountants, they had facilitators, and then they had a number of carers underneath which were allegedly caring for kids that were never cared for,” he said.

“(The syndicate) was disciplined — it was more disciplined than outlaw motorcycles gangs in terms of their structure.”

The syndicate allegedly used the funds to purchase luxury cars and homes.

Police Minister David Elliott said the results were a victory for all taxpayers and a powerful reminder of the need for the strike force.

“Strike Force Mercury has now exposed an extensive network of fraudsters — including mums and dads — caught up in a sophisticated syndicate,” he said.

“The people of NSW are fed up with paying higher child care rates because of these crooks and this crackdown will deliver justice to every tax payer in the country.”

Strike Force Mercury’s joint investigations are ongoing.

— with AAP