(2) Without limiting the generality of subsection (1), the matters on which the Commissioner may require any agency to submit a report include the following:
(b) any difficulties experienced in the operation of an authorised information matching programme, and how those difficulties are being, or have been, overcome:
(c) whether or not internal audits or other forms of assessment are undertaken by an agency in relation to an authorised information matching programme, and, if so, the results of those audits or assessments:
Compare: 1991 No 126 s 19; Data-matching Program (Assistance and Tax) Act 1990 Schedule cl 9 (Aust)