(1) If the Commissioner is satisfied:
(a) that the tax file number that a person has notified to the Secretary for the purposes of paragraph 1061ZVBB(1)(c) or (2)(c):
(i) has been cancelled or withdrawn since the notification was given; or
(ii) is otherwise wrong; and
(b) that the person has a tax file number;
the Commissioner may give to the Secretary written notice of the incorrect notification and of the person's tax file number.
(2) That number is taken to be the number that the person notified to the Secretary.