126Authorisation of disclosures where consent or to person who gave information or related entity

#### 126 Authorisation of disclosures where consent or to person who gave information or related entity Person to whom information relates consents (1) A person may make a record of, or disclose or otherwise use, protected information if the person to whom the information relates gives written consent. Person who provided information (2) A person may disclose protected information if the disclosure is to: (a) the person, or an agent of the person, who provided the information under, in accordance with or for the purposes of this Act; or (b) an entity that is a member of the same wholly‑owned group (within the meaning of the Income Tax Assessment Act 1997) as the person mentioned in paragraph (a).