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Titre du document: Taxation and the sex industry
Auteur(s) - Auteure(s): Gallagher, Bernie
Zone(s) geographique(s): Australie
Theme(s): Industrie du sexe
Langue:
 Anglais
Description:
 The purpose of this paper is to give a brief overview of the interaction of the Australian Taxation Office (ATO) with taxpayers engaged in business in what is termed 'the sex industries'. At the outset, it is necessary to stress that the ATO is not a law enforcement agency in the sense of detecting, investigating and prosecuting illegal activities associated with prostitution, pornography or, for that matter, any criminal business activity. Rather, the ATO is the government's prime revenue collection agency.
Annee du document:
 1991
URL
 https://s3.eu-west-3.amazonaws.com/observatoirebdd/1991_Taxation_and_the_sex_industry_Australia_GALLAGHER_ENG.pdf