GST and the sex industry

This information explains how goods and services tax (GST) applies to services provided by workers and establishments in the sex industry.

The client either:



GST obligations differ between the above two scenarios. GST obligations may also differ depending on the way payment is arranged and whether or not the worker:

  • has an Australian business number (ABN)
  • is registered for GST.
End of attention


Sometimes a worker uses the establishment’s merchant credit card or EFTPOS facilities to process client payments. It is also important to understand how GST applies in this situation (see Payments by credit card or EFTPOS).

    Last modified: 04 Jun 2014QC 16396