(1) An FHSA holder, or a person applying to become an FHSA holder, is taken to have quoted his or her tax file number to an FHSA provider in connection with the operation or the possible future operation of this Act and the Superannuation Acts if the Commissioner 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 gave the notice.