Hi Carl,
Note: This is not a supported setup and would recommend you use a VPN connection.
With that being said, I have successfully setup Grandstream, Patton, Mediatrix and beroNet gateways via the SBC by simply changing the configuration files PBX address to that of the SBC - but this was for standard FXS endpoints only.
Setting up remote FAX can be a real issue and I would suggest you save the headache and just opt for an online FAX service (unless your customer desires this for business/legal reasons).
As far as encryption is concerned I guess you mean using encryption across the SBC - this is an added security layer, and security and encryption is another benefit you would get if you used the VPN option anyway.
The only way I have heard of (not deployed myself) of getting this working is by using G.711 Pass-through (not T.38) for FAX directly on an extension (the old school FXS way) on the PBX but even if you did get this working you would not get the encryption you desired.