Yeh the stamp duty thing on a destroyed vehicle I never had to test... But I cant see how... As stamp duty is required to import a car, your not importing but you would have sought authorisation to properly destroy the vehicle... i only paid stamp duty at time of rego, after compliance.
You would the VIA, receipt of stamp duty/ gst etc. to get the carnet signed off in Australia... I cant exactly recall but i think i just sent the carnet back... all they care is that it has been signed out of the last country and therefore like you said they are not liable.
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