Scenario: The High Court confirmed on 14/08/19 in Glencore International AG v Commissioner of Taxation [2019] HCA 26 that the ATO may use information obtained from data leaks, even if leaked from a law firm. Section 166 of the Tax Act provides that the Tax Commissioner must make an assessment of taxable income from the taxpayer's returns "and from any other information in the Commissioner's possession". The Federal Government is not satisfied with the decision. Use the information provided in the scenario above to answer the questions below. Refer to the Australian Constitution in your answers. Q4a. Does the Federal Government have powers to make laws regarding taxation? In your answer, identify which section(s) indicate this power. A: Q4b. Can the Federal Government instruct the High Court judges to reverse its decision? Explain the doctrine of separation of powers in your response. A: Q4c. What are the two (2) main roles and responsibilities of the Government, Parliament and courts? State why it is important to have a thorough understanding of these functions in order to make well informed decisions relation to compliance issues. A