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Note: You can claim everything you purchase from a sex shop for work.

If you are a sole operator in the adult industry, you pay the same income tax and are entitled to the same deductions as people who earn a wage or salary.

You can claim your motor vehicle expenses if you use your motor vehicle in the course of operating your business – for example, to travel from client to client.

Unless you use your home as a place of business, you generally cannot claim the cost of travel between your home and place of work.

If you use a phone for both business and private calls, you can claim a deduction for business calls and part of the rental costs.

Use the following formula to work out the percentage of phone rental expenses you can claim: Number of total calls made and received You can identify business calls from an itemised phone account.

You can't claim a deduction for items such as dresses, skirts, blouses, trousers, shirts and shoes for everyday use.

You can claim a deduction for consumable items you use solely for earning income, including condoms, lubricants, gels, oils and tissues.

For information about the child care rebate payments, contact the Family Assistance Office (FAO): You can only claim a deduction for the cost of clothing you use solely for earning income, including costumes and lingerie.

If you lodge your return after the due date, the five years start from this later date.

As a sole operator, you must complete an income tax return to report your income and claim your tax deductions for each income year.

You can claim a deduction for stage make-up and products you use for removing stage make-up.

Some brands of make-up sold in department stores are considered stage make-up, and some stage make-up stores sell make-up that is not grease-paint based.

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