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66 :: may be prescribed, where the conditions specified in subsection (9) are satisfied.

(8) If the Commissioner is considering whether to disclose any information under subsection (7)(b)(ii), the Commissioner must have regard to—
 * (a) the need to exclude, so far as is practicable, information the disclosure of which would in his or her opinion be contrary to the public interest;
 * (b) the need to exclude, so far as is practicable—
 * (i) commercial information the disclosure of which would, or might, in his or her opinion, significantly harm the legitimate business interests of the undertaking to which it relates; or
 * (ii) information relating to the private affairs of an individual the disclosure of which would, or might, in his or her opinion, significantly harm the individual’s interest; and
 * (c) the extent to which the disclosure is necessary for the purposes for which the Commissioner is proposing to make the disclosure.

(9) The conditions mentioned in subsection (7)(b)(v) are—
 * (a) the information or documents requested by the foreign country are available to the Commissioner;
 * (b) unless the Government otherwise allows, the foreign country undertakes to keep the information or documents given confidential at all times; and
 * (c) the disclosure of the information or documents is not likely to be contrary to the public interest.

(10) In this section, “specified person” means a person who is or has been—
 * (a) the Commissioner, the Deputy Commissioner, an Assistant Commissioner, a cybersecurity officer or a person appointed or employed to assist the Commissioner;