64HTransferee to notify Commissioner of change in circumstances

64H Transferee to notify Commissioner of change in circumstances (1) A transferee who has received a reduction of duty under section 64B must lodge a written notice with the Commissioner within 30 days after becoming aware of any circumstances that may result in the use requirement not being complied with. (2) A failure of a transferee to comply with subsection (1) does not affect the Commissioner's power to reassess duty under section 64G or to exercise a discretion under section 64F.