Audit extension: GST audit completion period extended for affected cases due to COVID-19 related delays under commissioner's proviso. The period for completion of GST audits that commenced in January 2022, covering taxable periods beginning on or after 1 July 2017 and ending on or before 31 March 2018, is extended by two months beyond the three month completion period because COVID-19 disruptions prevented timely completion; the extension is issued by the Commissioner under the proviso to the audit completion provision and takes immediate effect.