I need to send a record to Australia today and was wondering, do I need to complete and attach a customs declaration and if so should I put the true sales price as the value?

any advice appreciated 

all the best, Andy 

Ask the person you are sending it to if they are ok with paying the import tax by putting the proper value

If something goes wrong and you need to claim from the postal service, you can only claim for the value you have declared.

cheers, thought as much, I'll see whaat they say at my local post office, the bloke is pretty sound