In a conspiracy to defraud the Commonwealth involving a tax evasion scheme, the dishonest means element can be established by proof that the conspirators deliberately concealed material facts from investors who then innocently filed tax returns containing inflated deduction claims. The Crown is not required to prove that the deductions were not allowable under s 8-1 of the Income Tax Assessment Act 1997 (Cth) or that they would have been disallowed under Part IVA of the Income Tax Assessment Act 1936 (Cth); it is sufficient that the deductions might have been disallowed if the true facts were known. A conviction for conspiracy to defraud necessarily involves subjective dishonesty, and it is not open to a sentencing judge to sentence on the basis of merely objective dishonesty.
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