(aa) a person who is a digital data service provider in relation to a financial year;
(b) a person who is a participating carrier in relation to a financial year.
(3) The ACA must comply with a request as provided for in section 73. This section has effect subject to subsection (4).
(4) The ACA must not, under this section, make available to an eligible person (in this section called the first eligible person ) information, or so much of a document as sets out information:
(b) the making available of which to the first eligible person can reasonably be expected to cause substantial damage to the other eligible person's commercial or other interests;
(d) in the case of a request under paragraph 71(1)(a) or (b)--that:
(ii) having regard to the policy principles in section 9, the first eligible person's interest in being able to examine that basis and those methods in order to see how its liability to pay levy, or its entitlement to a payment under section 85, as the case requires, has been assessed outweighs the other eligible person's interest in avoiding the damage referred to in paragraph (b); or
(ii) having regard to the policy principles in section 9, the first eligible person's interest in being able to examine that decision outweighs the other eligible person's interest in avoiding the damage referred to in paragraph (b).
(b) such other matters (if any) as the ACA considers relevant.