(1) An individual has quoted (for superannuation purposes) a * tax file number to an entity at a time if the individual:
(a) quotes his or her tax file number to the entity at that time; or
(b) is taken by the Superannuation Industry (Supervision) Act 1993 , the Retirement Savings Accounts Act 1997 or this Act to quote his or her tax file number to the entity at that time;
in connection with the operation or the possible future operation of one or more of the following Acts:
(c) the Superannuation Acts (within the meaning of Part 25A of the Superannuation Industry (Supervision) Act 1993 );
(d) the Retirement Savings Accounts Act 1997 .
(2) An individual is taken to have quoted (for superannuation purposes) a * tax file number to an entity at a time if the Commissioner gives notice of the individual's tax file number to the entity at that time.