Tax refund entitlement for specified international agencies and diplomatic missions subject to prescribed conditions and notification. Section 55 authorises the Government, on Council recommendation, to notify certain entities-including specified UN agencies, multilateral financial institutions and organisations notified under the United Nations (Privileges and Immunities) Act, and foreign consulates or embassies-and any other specified persons or classes, who are entitled, subject to prescribed conditions and restrictions, to claim refunds of taxes paid on the notified supplies of goods or services received by them.