Sections 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52 and 53 apply in relation to the tax file number of an eligible client of the Agency as if:
(a) the reference in paragraph 42(1)(a) to paragraph 41B(2)(b) were a reference to paragraph 105(3)(b); and
(c) a reference to a student or the student were a reference to the eligible client; and
(d) a reference to the institution, the institution concerned or the institution at which the student is enrolled were a reference to the Agency.