Extension of refund order period for GST refund notices during COVID-19, allowing issuance after receipt of reply or later cutoff. Where the time limit to issue an order on a refund rejection notice fell between 20 March 2020 and 29 June 2020, the period to pass the order is extended to fifteen days after receipt of the registered person's reply to the notice or to 30 June 2020, whichever is later, with the notification effective from 20 March 2020.