reg 4
In forceSubstituted service
Part 2Procedural matters
4 Substituted service
(1)
If an assessor is satisfied that it is impracticable or impossible, under the Interpretation Act 1984 section 76, to give a person notice under section 19, 25 or 63(2) or to serve a person with notice under section 51, the assessor may direct that the notice be published once in a newspaper that circulates throughout the State.
(2)
If under subregulation (1) a notice is published, it is to be taken as having been given or served on the day when it is so published.
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