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:
- a written request by the parties liable to pay the duty (the taxpayers) containing (as applicable)
- the full facts and circumstances surrounding the loss or destruction of the record
- a statement that the taxpayers searched for the missing record, including making enquiries at relevant post offices, but have been unable to locate it
- if it is a request for a refund – a statement that the taxpayers have not previously applied to the Commissioner of State Revenue for a refund of the duty paid by them and that they have not received a refund
- a declaration that the missing record will be produced to the Office of State Revenue if it is located
- documentary evidence, such as a duties receipt, Clerk of Courts receipt or a receipted Duties Assessment Notice, that clearly discloses the amount of duty paid and the date of payment in relation to the missing record. The evidence should not be circumstantial and must clearly show that it specifically relates to the lost, misplaced or destroyed record
- the Office of State Revenue Bundle ID at the time the transaction was assessed (if known)
- the name of the lodging party who originally lodged the transaction record for duty endorsement
- any other relevant information or evidence which may assist in determining that duty was paid on the transaction and endorsed on the transaction record.