A private operator is anyone in the sex industry who receives payment for their services without tax being deducted from it. The definition includes people who work in massage parlours, escort agencies, on the street and privately.

If you’re a private operator, you file an Individual tax return (IR3) at the end of the income year. You show your total income and work out how much tax you have to pay. You’ll also have to work out your ACC levies and student loan repayments if you’re a borrower.

Everyone who earns money in New Zealand must pay their share of tax. Your taxes pay for services we all need, such as healthcare, education, social welfare and transport.