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The Australian Taxation Office (ATO) does not consider gambling winnings as income because gambling is typically seen as a recreational activity rather than a profession. This exemption applies unless you are considered a professional gambler, where gambling is your main source of income. In such cases, winnings could potentially be subject to tax as they would be classified as income derived from a profession or business. Australian law prohibits the advertising of unlicensed online gambling services to Australian residents, which includes most forms of online casinos. Businesses and affiliates must navigate these regulations carefully to avoid penalties, ensuring any marketing activities are compliant with Australian law.
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