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).