Tax refund entitlement for international organisations and diplomatic missions subject to certification, reciprocity and use conditions. Entitlement to refund of state tax is granted to United Nations or a specified international organisation on production of a certificate that goods or services are used or intended for official use; and to foreign diplomatic missions, consular posts and their diplomatic agents or career consular officers subject to a Protocol Division certificate based on reciprocity, an original undertaking for services, certification of goods use and a three year non disposal condition with repayment on non compliance; withdrawal of the Protocol Division certificate terminates refund entitlement.