18 Counsel for the appellant argues that whilst it may be the case at civil law that it would be no answer to a claim made by ATSIC against the appellant that the responsibility for making the appropriate refunds had been delegated by him, this is an erroneous basis upon which to approach the question of guilt of the offences of defrauding the Commonwealth with which the appellant was charged. With this submission I agree. The appellant was effectively saying (inter alia) that he had assumed, rightly or wrongly, that upon his return to his office, his personal assistant would have dealt with any question of refunds of travel allowance over-payments. This was not a question of delegation of authority, but a question of what, if any, guilty knowledge the appellant had in relation to the over-payments received. That is, did he know that he had received over-payment and deliberately, intentionally and therefore dishonestly retain the moneys when he well knew they should have been refunded to ATSIC? The appellant was, in my view, entitled to raise in his defence the proposition that he had a competent personal assistant upon whom he placed the responsibility for attending to these matters, with the result that he had no knowledge himself that he was wrongfully retaining overpaid travel allowances. To the extent that the learned Magistrate found that the appellant could not raise this line of defence, he was, in my view, wrong in law.