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    <description>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&#039;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&#039;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.</description>
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