(1) A holder, or a person applying to become a holder, of an RSA is taken to have quoted his or her tax file number to an RSA provider in connection with the operation or the possible future operation of this Act and the other Superannuation Acts if the Commissioner of Taxation gives to the provider notice of the person's tax file number.
(2) The holder or applicant is taken to have quoted that tax file number at the time when the Commissioner of Taxation gave the notice.