The mere failure by an employer to remit group tax deductions to the Commissioner of Taxation does not constitute 'defrauding the Commonwealth' under s 29D of the Crimes Act 1914 (Cth) absent evidence of the use of dishonest means — active steps such as false representations, concealment, or diversion of funds for personal purposes. Accurate compliance with statutory reporting obligations (group certificates, reconciliation statements) does not evidence dishonesty even where the employer knows the deductions have not been remitted. The payment of genuine creditors in preference to the Commissioner, without more, does not constitute dishonest means.
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