(1) A person may request the ACMA to make available to the person:
(a) specified information or documents on the basis of which the ACMA may make, or has made, its assessment under section 51 for an eligible levy period; or
(b) specified information about how the ACMA may work out, or has worked out, the matters mentioned in paragraphs 51(2)(a) and (b).
(2) The ACMA must comply with a request as provided in section 68. This subsection has effect subject to subsection (3).
(3) The ACMA must not make available under this section:
(a) information (other than information prescribed for the purposes of this paragraph):
(i) that was obtained from, or relates to, a person who is a participating person for an eligible revenue period; and
(ii) the making available of which under this section can reasonably be expected to cause substantial damage to the person's commercial or other interests; or
(b) information prescribed for the purposes of this paragraph; or
(c) so much of a document as sets out information of a kind referred to in paragraph (a) or (b).