(1) A person who is a participating person for an eligible revenue period may request the ACMA to make available to the person specified information or documents of a kind referred to in subsection 66(1) that subsection 66(3) prevents the ACMA from making available to the person under section 66.
(2) The ACMA must comply with a request as provided for in section 68. This subsection has effect subject to subsection (3) of this section.
(3) The ACMA must not, under this section, make available to a person (the first person ) information, or so much of a document as sets out information:
(a) that was obtained from, or relates to, another person (the second person ) who is a participating person for an eligible revenue period; and
(b) the making available of which to the first person can reasonably be expected to cause substantial damage to the second person's commercial or other interests;
unless the ACMA is satisfied:
(c) that the information could be obtained by the first person lawfully, and without the second person's consent, from a source other than the ACMA; or
(d) that:
(i) the first person has made the request in good faith for the sole purpose of informing itself about the basis on which, or the methods by which, the ACMA made the assessment concerned; and
(ii) having regard to the policy objectives in section 13, the first person's interest in being able to examine that basis and those methods in order to see how its liability to pay levy has been assessed outweighs the second person's interest in avoiding the damage referred to in paragraph (b) of this subsection.
(4) In determining the question referred to in paragraph (3)(b), the ACMA must have regard to:
(a) whether any undertakings have been given under subsection (5) and, if so, the nature of those undertakings; and
(b) such other matters (if any) as the ACMA considers relevant.
(5) For the purposes of this section, a person may give the ACMA a written undertaking that, if specified information, or the whole or a part of a specified document, is made available to the person under this section, the person will not:
(a) disclose the information, or the contents of the document, except to one or more specified persons; or
(b) use the information, or the document, except for the purpose of informing itself about the basis on which, or the methods by which, the ACMA made the assessment concerned.
Note: Information, documents or persons may be specified by name, by inclusion in a class or in any other way.
(6) If a person gives an undertaking under subsection (5), the person must comply with the undertaking.