In assessing the value of property of a person, property is taken to continue to be the * person's property if it vests in any of the following:
(a) in relation to a bankruptcy--the trustee of the estate of the bankrupt;
(b) in relation to a composition or scheme of arrangement under Division 6 of Part IV of the Bankruptcy Act 1966 --the trustee of the composition or scheme of arrangement;
(c) in relation to a personal insolvency agreement under Part X of the Bankruptcy Act 1966 --the trustee of the agreement;
(d) in relation to the estate of a deceased person in respect of which an order has been made under Part XI of the Bankruptcy Act 1966 --the trustee of the estate.