Service of notice: multiple prescribed methods including electronic, publication, affixture, and a presumption for registered post. Service may be effected by direct delivery to the addressee or authorised representative; post or courier with acknowledgement; facsimile; e-mail; posting on the taxpayer's online dashboard; message to a registered mobile number; publication in a local newspaper; or, if impracticable, affixture at the last known business or residence or on the issuing officer's notice board. Communications are deemed served when tendered, published, or affixed, and service by registered post is presumed at the expiry of normal transit unless rebutted.