Audit powers: Commissioner may order GST audits with notice, access to records and potential recovery action. The Commissioner or an authorised officer may undertake audits of registered persons, at their business or the officer's office, after prescribed prior notice; require access to books and information; complete the audit within the prescribed period subject to a reasoned extension; and must communicate findings, reasons and rights to the registered person. Detection of unpaid or short-paid tax, erroneous refunds, or wrongful input tax credit may prompt initiation of recovery or adjudicatory action under the relevant statutory provisions.