Extension of audit completion period granted for certain GST audits started by the year-end, allowing additional time for completion. Extension granted for completion of audits relating to the period from 1 July 2017 to 31 March 2018 that commenced on or before 31 December 2021; original three month completion requirement is extended by a further three months due to COVID 19 related delays, the extension being issued by the Commissioner under the proviso to the completion-time provision and taking immediate effect.