If an RSA provider (the first RSA provider ) informs another RSA provider (the second RSA provider ) or the trustee of a superannuation entity or regulated exempt public sector superannuation scheme of the tax file number of a holder of an RSA provided by the first RSA provider in accordance with subsection 138(2), the holder is:
(a) taken to have quoted the tax file number to the second RSA provider or the trustee in connection with the operation or the possible future operation of this Act and the other Superannuation Acts, or the Superannuation Industry (Supervision) Act 1993 and the other Superannuation Acts, as the case may be; and
(b) taken to have quoted that tax file number at the time when the first RSA provider informs the second RSA provider or the trustee.