4. Definition of Fraud
4.1 For the purpose of the Guidelines, fraud against the Commonwealth is defined as ‘dishonestly obtaining a benefit, or causing a loss, by deception or other means’.
4.2 There is a mental or fault element to fraud; it requires more than carelessness, accident or error.
4.3 Offences of fraud against the Commonwealth may be prosecuted under a number of different Commonwealth laws. The dishonesty offences under Part 7.3 in Chapter 7 of the Criminal Code are often used and offer a good example of the fault elements necessary to establish fraudulent behaviour.
4.4 Fraud against the Commonwealth may include (but is not limited to):
- theft
- accounting fraud (false invoices, misappropriation etc)
- unlawful use of, or obtaining property, equipment, material or services
- causing a loss, or avoiding and/or creating a liability
- providing false or misleading information to the Commonwealth, or failing to provide it when there is an obligation to do so
- misuse of Commonwealth assets, equipment or facilities
- making, or using false, forged or falsified documents, and
- wrongfully using Commonwealth information or intellectual property.
4.5 A benefit is not restricted to monetary or material benefits, and may be tangible or intangible, including the unauthorised provision of access to or disclosure of information. A benefit may also be obtained by a third party rather than, or in addition to, the perpetrator of the fraud.
The Principal Legal Officer at ITSA Mathew Osborne is advising that S 134(3) gives overall discretion to a trustee. He is aware this is a fraudulent claim. Adam Toma and Mark Findlay are abusing their positions at ITSA to cover this up.
ITSA is not complying with Australian Government investigation Standards as required under the Financial Management Act
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