(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.