... called retainer! but depends on whether I did or not consult for your entity based in Australia or Hong Kong, and did so from Hong Kong or in a conference room in wherever outside of Hong Kong, and of course, whether you can produce proof of all of the above.

Cash Receipts
Almost every legal practice uses the cash receipts and disbursements method of accounting. Although the Treasury has long accepted the cash receipts method for most types of service businesses, several issues are specific to the practice of law. Many lawyers request and receive retainers from clients in advance of performing legal services. Generally a retainer will be taxable upon receipt.