73Transfer of assessment certificates

#### 73 Transfer of assessment certificates (1) Where the holder of an assessment certificate dies, the legal personal representative of his or her estate becomes the holder of that certificate for the purposes of this Act. (2) Where the holder of an assessment certificate becomes bankrupt, the person who becomes, under the Bankruptcy Act 1966, the trustee in bankruptcy of the estate of the bankrupt becomes the holder of the certificate for the purposes of this Act. (3) Where a body corporate that is the holder of an assessment certificate is being wound up, the person appointed to be the liquidator of the body corporate becomes the holder of the certificate for the purposes of this Act. (4) Where: (a) the holder of an assessment certificate disposes of the business to which the certificate relates; and (b) it is a term of the agreement for the disposal of the business that the person who acquires the business becomes the holder of the certificate; the person who acquires the business becomes the holder of the certificate for the purposes of this Act. (5) Where, under this section, a person becomes the holder of an assessment certificate, the person must, as soon as practicable, give the Director notice in writing of becoming the holder specifying the circumstances because of which the person became the holder. (6) If, at any time, the Director becomes satisfied that a person has not complied with subsection (5) in relation to an assessment certificate, the Director may revoke the certificate.