(1) A person quotes a tax file number to an investment body by informing the body of the number in a manner approved by the Commissioner.
(2) The investment body may be so informed by the person or by another person acting for that person.
(3) If a person becomes an investor as a result of a transaction carried out through a securities dealer, the person shall be taken to have quoted the person's tax file number to the investment body concerned if the dealer is informed of the number.