(1) The approved form for the purposes of subsection 19(5), in relation to information or particulars referred to in subsection 19(4) about a member of a regulated exempt public sector superannuation scheme, may permit the trustee of the scheme to give to the Commissioner the tax file number of:
(a) the scheme; and
(b) the member (if the member has quoted his or her tax file number to the trustee).
(2) The trustee of a regulated exempt public sector superannuation scheme may, in the form approved by a State or Territory authority, give to a State or Territory authority the tax file number of:
(a) the scheme; and
(b) a member of the scheme (if the member has quoted his or her tax file number to the trustee);
in connection with the operation, or possible future operation, of a register of the authority mentioned in item 4 of the table in subsection 18(4).