I just posted the below on another thread then noticed this thread, BUT I* have never seen mentioned here another risk under GST law: Anybody (including a nasty ex-customer) paying a supplier can demand a tax invoice that includes the supplier's true name and ABN, under s29.70(2) of the GST Act.
COPIED FROM ELSEWHERE:
The version of the Act at
http://www.austlii.edu.au/cgi-bin/viewdb/au/legis/wa/consol_act/pa2000205/ if you scroll to the bottom of this page and download the RTF may be easier. Some sections have been amended since the original Act, but not these sections:
"4. Prostitution
When this Act refers to prostitution it means prostitution in which payment is consideration for the sexual stimulation of a person (the client) by means of physical contact between the client and another person (the prostitute), or between either of them and anything controlled by or emanating from the other, and it is irrelevant whether payment is in money or any other form. [So strap-ons, controlling toys over the internet are included, free rent and Bitcoin are included.]
...
5. Seeking prostitute in or in view or within hearing of public place
(1) A person who, in or in the view or within hearing of a public place, seeks another person to act as a prostitute commits an offence under this subsection.
...
(3) (a) if it is a simple offence, to imprisonment for 2 years;
...
(4) For the purposes of subsection (1), a person (in this section called the offender) seeks another person to act as a prostitute if the offender —
(a) invites or requests another person to act as a prostitute; or
...
(5) It makes no difference —
...
(b) whether or not a particular person is sought to act as a prostitute;
[So phoning brothel while sitting visibly in your car is an offence.]
...
7. Seeking to induce person to act as prostitute
(1) A person is not to —
...
(e) do anything else, or refrain from doing anything,
with the intention of inducing another person who is not a child to act, or continue to act, as a prostitute.
(2) An offence under subsection (1) is a crime.
Penalty: Imprisonment for 10 years.
[Explains why WA Brothels have wierd business structures to ensure they don't have employer relationships with prostitutes.]
...
8. Prophylactic to be used
It is an offence for a person to engage in an act of prostitution without using a prophylactic that is appropriate for preventing the transmission of bodily fluid from one person to another.
Penalty: $5 000." [So it's an offence doing a paid blowjob without a condom]
BUT: Nothing in this Act makes it illegal doing the act in view of a public place, because that law's elsewhere.
Most of the Act gives police special powers to search for and prosecute child or involuntary prostitution. Police often don't need warrants, making it reasonable for brothels to have no documentation of prostitutes' real names or identities when they keep individual transactions low enough to avoid GST record keeping issues*.
* General advice only. I am not a lawyer. I am not your accountant.