An indictment charging fraud on the Commonwealth by 'failing to declare assessable income' is insufficient because mere failure to declare income does not constitute fraud — an additional component (mental element or positive conduct) must be stated in the indictment itself. A summary of prosecution opening filed under s 6 of the Crimes (Criminal Trials) Act 1999 (Vic) can resolve ambiguity in an indictment but cannot cure the omission of an essential component of the offence. Whether fraud on the Commonwealth under the former s 29D can be committed by omission alone was left open.
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