Israel's Defence Force is claiming to have uncovered a network of tunnels partly running under Gaza's UNRWA building.
Israel says the discovery is evidence of Hamas' exploitation of the UN Agency.
Australia – and 12 other countries, pulled funding for UNRWA after Israel came out with allegations that some of its staff were involved in the October 7 attacks.
Hamas is accusing Israel of falsifying its findings to tarnish the UNRWA.
The UN has denied the allegations, highlighting UNRWA does not have the military or security expertise to know what is under them.
UNRWA vacated the facility on October 12.
