If a person (the first person ) who is the holder of an RSA has
quoted his or her tax file number to the provider of the RSA in connection
with the operation or possible future operation of the
Retirement Savings Accounts Act 1997 , the first person is taken, so long as
he or she continues to be the holder of the RSA, to have made a
TFN declaration in relation to the provider of the RSA that has effect under
Division 3.