Missing or destroyed records: duty requirements

What you need to provide if the original duty endorsed transaction record is missing or destroyed.

If you lodged the transaction electronically, we have a copy and there is nothing you need to do.

If you didn't lodge the transaction electronically and the original duty endorsed transaction record is missing or destroyed, provide:

  1. a written statement by the taxpayer with
    • details of the missing transaction record
    • confirmation that the taxpayer has searched for the missing record and has been unable to locate it
    • a declaration that the missing record will be produced to RevenueWA if it's found and
    • if you are requesting a refund – a declaration that the taxpayer has not made a previous application for a refund of the duty
  2. evidence that shows the amount of duty paid and the date of payment, such as a receipted Duties Assessment Notice or Clerk of Courts' receipt
  3. the Bundle ID for the original lodgment of the transaction record
  4. the name of the person or representative who originally lodged the transaction record
  5. any other information that may assist us to determine that duty was paid.
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