Yes. Anything you earn must be declared to the Australian Tax Office (ATO) and the appropriate amount of tax paid. This can be done via a self-assessment on the ATO website.
Alternatively, you can choose to hire an accountant to complete your tax return for you. To find a suitable tax agent or accountant, ask other sex workers for recommendations. Some accountants also advertise in The Professional or leave their business card at the SWOP office.
The ATO conduct compliance visits to sex services premises, so it is good to be prepared and paying the right amount of tax. For more information on your rights when you are visited by ATO staff, click here.
The ATO has produced the following resouces, which are a good place to start: