• Escort workers

    Where a client requests through an establishment, an escort worker to attend a function or other venue, the price quoted for the total service will include GST if the establishment that makes the booking is registered, or required to be registered, for GST.

    When the worker attends the booking and is paid the total GST-inclusive amount by the client, the worker holds this amount in trust for the establishment.

    The total payment is included in the establishment's turnover and any subsequent splitting of the payment between the worker and the establishment is a separate arrangement between the two parties.

      Last modified: 04 Jun 2014QC 16396