Information—9 of 2018 67 (3)  The Commission must provide the person who made the request with a written notice of the extension as soon as reasonably practicable after a decision has been made to extend the prescribed period, and such notice must specify the period of the extension and state the reason for the extension. Refusal of request by public agency 19.—(1)  A public agency may refuse a request if the public agency is satisfied that— (a) all reasonable measures have been taken to locate the information requested and no such information exists or the information cannot be located; or (b) the work involved in processing the request would substantially and unreasonably divert the resources of the public agency from its other operations. (2)  A public agency must refuse a request if the public agency is satisfied that the information requested is exempt matter. (3)  If a public agency refuses a request under subsection (1) or (2), the public agency must provide the Commission and the person who made the request with a written statement of the decision and the reason for the decision. Division 3—Exemption from disclosure Exemption from disclosure of information 20.  Notwithstanding anything contained in this Act, the following information is exempt from disclosure and any request made under section 6 for such information must be refused by the Commission— (a) information, the disclosure of which would adversely affect the sovereignty, security or scientific or economic interests of the State; (b) information, the disclosure of which would lead to the incitement or commission of an offence; (c) information expressly forbidden to be published by any court of law or tribunal or which would constitute a contempt of court; (d) information, the disclosure of which would cause a breach of the privileges of Parliament or a committee or subcommittee of Parliament; (e) information that is subject to legal professional privilege; (f) information available to a person in the exercise of the person’s fiduciary duty, unless the Commission is satisfied that the disclosure of such information is in the public interest; (g) information received in confidence from a foreign government or an international organisation; (h) information, the disclosure of which would endanger the life or safety of any person or identify the source of information or assistance given in confidence for the purposes of law enforcement or security;