Online Casino Tax Australia 2026
The question every Aussie punter asks: are my gambling winnings taxed? The short answer is no — for most players. But there are critical exceptions involving professional gambling, cryptocurrency and large wins that every Australian gambler needs to understand. This is the most comprehensive gambling tax guide available for Australian players.
The Good News: Recreational Gambling Is Tax-Free in Australia
🎯 The Bottom Line
If you gamble recreationally — that is, for fun, as a hobby, or for the occasional flutter — your winnings are completely tax-free in Australia. You do not need to declare them on your tax return, and the ATO has no claim on your prize money. This applies whether you win $50 on the pokies or $5 million on Powerball.
Australia is one of the most generous countries in the world when it comes to the tax treatment of gambling winnings. The fundamental principle is simple: the Australian Taxation Office (ATO) views recreational gambling as a hobby or pastime based on luck, not as a form of income-producing activity. Because the proceeds of gambling are considered to be the result of chance rather than a reward for labour, services or business activity, they fall outside the definition of assessable income under the Income Tax Assessment Act 1997.
This is a stark contrast to countries like the United States, where gambling winnings above US$600 must be reported and are taxed as ordinary income. In Australia, the tax system takes a fundamentally different philosophical approach: since you cannot deduct gambling losses (because it is a hobby), the government does not tax gambling wins either. It is a logically consistent position that strongly favours the recreational punter.
What Types of Gambling Winnings Are Tax-Free?
The tax-free treatment applies to all forms of recreational gambling, including but not limited to:
- Pokies (slot machines) — Both in pubs/clubs and online
- Table games — Blackjack, roulette, baccarat, craps, poker and all other casino table games
- Sports betting — AFL, NRL, cricket, horse racing and any other sport
- Lottery and lotto — Powerball, Oz Lotto, Saturday Lotto, scratchies and all state lotteries
- Online casino winnings — Games played at both domestic and offshore online casinos
- Keno — Whether played at a venue or online
- Bingo — All forms of bingo and housie
- Raffle prizes — Including charity raffles and RSL draws
- Casino jackpots — Progressive and fixed jackpots of any size
- Tournament winnings — Poker tournaments, esports and other gambling competitions
The ATO's Official Position
The ATO's position has been consistent for decades. According to their published guidance, amounts received as a result of gambling or winning prizes are generally not assessable income and not subject to tax. The key phrase is "generally not" — the ATO deliberately leaves room for the exception of professional gambling, which we cover in detail in the next section.
The ATO does not require you to keep records of your recreational gambling activity for tax purposes. However, as we explain later in this guide, keeping records is strongly recommended for your own protection — particularly if you experience a large win that results in a significant bank deposit.
✅ What About Investment Returns on Winnings?
While your gambling winnings are tax-free, any income you earn from investing or saving those winnings is taxable. For example, if you win AU$100,000 at an online casino and deposit it into a savings account, the interest earned on that AU$100,000 is assessable income. Similarly, if you use your winnings to purchase shares, any dividends or capital gains are taxable in the normal way. The winnings themselves are tax-free; what you do with them afterwards follows standard tax rules.
Why Australia Takes This Approach
Australia's tax-free treatment of gambling winnings is rooted in a long-standing legal and cultural tradition. Several factors contribute to this approach:
- Gambling is taxed at the operator level. Australian state and territory governments levy substantial taxes on gambling operators — casinos, TABs, pokies venues and lottery corporations. These taxes generate billions of dollars in revenue annually. In effect, the government collects its share before the winnings ever reach the player.
- Recreational gambling is not "productive" activity. Tax law generally taxes income derived from personal exertion, business activity or investments. A lucky punt does not fit neatly into any of these categories.
- Administrative simplicity. Taxing every casual gambler's winnings would be an administrative nightmare for both the ATO and millions of Australian households. The current system is clean and simple.
- Fairness principle. If the government does not allow you to deduct losses (which they do not for recreational gamblers), it follows logically that they should not tax wins.
The Exception: When the ATO DOES Tax Gambling Winnings
⚠ Important Exception
If the ATO determines that you are carrying on a business of gambling, your net gambling income becomes assessable income and is subject to income tax at your marginal tax rate. This is the one major exception to Australia's otherwise tax-free treatment of gambling winnings.
What Makes Someone a "Professional Gambler"?
The ATO does not have a single, bright-line test for determining whether someone is a professional gambler. Instead, they assess the totality of circumstances. The following factors are considered:
Regularity & Systematic Approach
Do you gamble regularly and consistently, following a structured system or methodology? Occasional flutters look like a hobby. Daily betting with a disciplined system looks more like a business.
Primary Income Source
Is gambling your main or sole source of income? If you have quit your day job to gamble full-time and your gambling proceeds fund your living expenses, the ATO is far more likely to classify you as a professional.
Volume of Transactions
The sheer number and size of your bets matter. Placing thousands of bets per year, managing multiple accounts, and turning over large sums of money signals a business-like operation rather than a recreational hobby.
Skill & Expertise
Do you use sophisticated strategies, statistical models, data analysis tools or betting software? A high level of expertise applied systematically to generate consistent profits points towards professional activity.
Business-like Record Keeping
Do you maintain detailed spreadsheets of your bets, track profit and loss statements, analyse your performance, and maintain organised financial records? This is the behaviour of someone running a business.
Profit-Seeking Intention
Is your primary intention to make a profit? Recreational gamblers play for entertainment and accept that losses are the cost of fun. Professional gamblers approach it as a commercial enterprise with the expectation of generating income.
Red Flags That May Trigger ATO Attention
While the ATO does not publicly disclose its detection methods, the following situations are more likely to attract scrutiny:
- Declaring minimal or no employment income while maintaining a high standard of living
- Frequent large deposits into bank accounts with no corresponding employment income
- Being identified as a professional poker player through tournament results databases
- Claiming to be unemployed while regular gambling-related deposits appear in your bank account
- Operating betting accounts across multiple platforms simultaneously with high turnover
- Receiving income from gambling-related activities (coaching, streaming, affiliates) that suggests professional expertise
- Data matching from AUSTRAC reports on transactions over AU$10,000
Case Study Examples
Example 1: The Weekend Punter (NOT Taxed)
Sarah works as a nurse and earns $85,000 per year. On weekends, she enjoys betting on the AFL and plays live roulette at an online casino for entertainment. She spends roughly $200 per week on gambling and wins about $15,000 over the course of the year. Sarah is clearly a recreational gambler — gambling is her hobby, not her profession. Her winnings are completely tax-free.
Example 2: The Professional Sports Bettor (TAXED)
James left his accounting job two years ago to pursue sports betting full-time. He uses custom-built statistical models and algorithms to identify value bets across horse racing and international football. He places an average of 50 bets per day across six different betting accounts, turning over AU$2 million per year. He keeps meticulous spreadsheets, analyses his ROI monthly, and his net gambling income of AU$120,000 funds his entire lifestyle. The ATO would almost certainly classify James as a professional gambler. His net gambling income is assessable, but his gambling-related losses and expenses are deductible.
Example 3: The Grey Area (Uncertain)
Michael works part-time as a barista earning $30,000 per year. He is also a skilled poker player who plays online tournaments most evenings and enters major live tournaments several times a year. Last year he won AU$65,000 from poker. He studies strategy, reviews hands, and tracks his results. This is a genuine grey area. The ATO could argue either way. Michael's level of skill, regularity and the proportion of his income from poker could push him into the professional category. He would be wise to consult a tax professional.
The Silver Lining: Losses Become Deductible
If the ATO does classify you as a professional gambler, there is an upside: your gambling losses become deductible business expenses. This means you are taxed on your net gambling income (winnings minus losses), not your gross winnings. You can also potentially deduct related expenses such as:
- Internet costs used for online gambling
- Software and data subscriptions
- Travel to tournaments and gambling venues
- Home office expenses (if you gamble from a dedicated space)
- Professional development (coaching, training materials)
- Accounting fees for managing your gambling tax obligations
⚠ You Cannot Have It Both Ways
A common misconception is that you can choose to be classified as a professional gambler only in years when you have net losses (to claim the deduction) and switch back to recreational in winning years (to avoid tax). This is not how it works. The ATO assesses your status based on the nature of your activity, not on whether you happen to be up or down in a given financial year. If you are a professional gambler, you are taxed on winning years and can deduct losses in losing years. The classification applies consistently.
Cryptocurrency Gambling & Tax in Australia
⚠ Critical Warning for Crypto Gamblers
This is the area where most Australian gamblers unknowingly create tax obligations. Even though your gambling winnings may be tax-free, the act of using cryptocurrency to gamble triggers Capital Gains Tax (CGT) events that you are legally required to report and pay tax on. Ignorance is not a defence.
Cryptocurrency is classified as a CGT asset by the ATO, not as currency. This means that every time you dispose of a cryptocurrency — whether by selling it, trading it, exchanging it for goods or services, or converting it to another crypto — you trigger a CGT event. And here is the critical point: depositing cryptocurrency at an online casino is a disposal event, because you are exchanging your crypto for casino credits or chips.
How Crypto Gambling Creates Tax Events
Let us walk through a typical crypto gambling scenario and identify every point where a tax obligation arises:
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Step 1: Buying Cryptocurrency
You purchase AU$1,000 worth of Bitcoin (BTC) on an exchange. No CGT event occurs at purchase. Your cost base is AU$1,000.
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Step 2: Bitcoin Appreciates
Over the following weeks, your Bitcoin increases in value to AU$1,500. No CGT event yet — you have not disposed of anything.
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Step 3: Depositing at an Online Casino
CGT EVENT. You deposit your Bitcoin (now worth AU$1,500) into an online casino. The ATO considers this a disposal of your Bitcoin at market value. You have made a capital gain of AU$500 (AU$1,500 market value minus AU$1,000 cost base). This gain must be reported on your tax return.
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Step 4: Gambling at the Casino
You play blackjack and roulette. Your casino balance goes up and down. If you are a recreational gambler, the gambling activity itself is not a taxable event. Your wins and losses within the casino are tax-free.
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Step 5: Withdrawing Cryptocurrency
POTENTIAL CGT EVENT. You withdraw 0.02 BTC from the casino. Your new cost base for this crypto is its market value at the time of withdrawal. If you later sell or dispose of this crypto at a higher value, you will have another capital gain.
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Step 6: Converting Back to AUD
CGT EVENT. You sell your Bitcoin for AU$2,000 on an exchange. If your cost base at withdrawal was AU$1,800, you have a capital gain of AU$200 on this disposal.
Example Tax Calculation
| Event | Description | Capital Gain/Loss | Taxable? |
|---|---|---|---|
| Buy BTC | Purchase AU$1,000 of Bitcoin | N/A | No |
| Deposit at casino | BTC now worth AU$1,500 | +AU$500 gain | Yes |
| Gambling activity | Win AU$800 at blackjack | N/A (gambling) | No (recreational) |
| Withdraw from casino | Withdraw BTC worth AU$2,300 | New cost base set | No (until sold) |
| Sell BTC | Sell for AU$2,500 | +AU$200 gain | Yes |
In this example, the player's recreational gambling winnings (AU$800 at blackjack) are tax-free. However, the crypto price movements generated AU$700 in taxable capital gains (AU$500 + AU$200) that must be declared on the player's tax return.
The 50% CGT Discount
If you hold your cryptocurrency for more than 12 months before disposal, you are entitled to a 50% discount on the capital gain. In the example above, if the Bitcoin was purchased more than 12 months before being deposited at the casino, the AU$500 gain would be reduced to AU$250 for tax purposes. This is a significant incentive to hold crypto long-term before using it.
Tracking and Reporting Crypto Gambling
Properly tracking cryptocurrency gambling for tax purposes requires diligence. Here is what you need to do:
- Record every crypto purchase — Date, amount in AUD, quantity of crypto, exchange used
- Record every casino deposit — Date, amount of crypto deposited, market value in AUD at the time of deposit
- Record every casino withdrawal — Date, amount of crypto withdrawn, market value in AUD at the time of withdrawal
- Record every crypto sale — Date, amount in AUD received, quantity of crypto sold
- Use crypto tax software — Tools like Koinly, CryptoTaxCalculator (Australian-made) or Syla can connect to your exchange accounts and automatically calculate your CGT obligations
- Keep records for 5 years — The ATO requires you to retain all supporting documentation
💡 Stablecoins Are Not Exempt
Some players assume that using stablecoins (like USDT or USDC) avoids CGT because the value stays relatively constant. While price fluctuations may be minimal, the ATO still classifies stablecoins as CGT assets. Every disposal is technically a CGT event, even if the capital gain is close to zero. You still need to track and report these transactions. The good news is that with minimal price movement, the actual tax payable is usually negligible — but the reporting obligation remains.
Record-Keeping Requirements
Even though recreational gambling winnings are not taxable, the ATO strongly recommends — and in some cases effectively requires — that you maintain adequate records of your gambling activity. This is not about paying tax; it is about protecting yourself if the ATO ever questions the source of your funds.
Why You Should Keep Records (Even If Winnings Are Tax-Free)
Consider this scenario: you win AU$40,000 over the course of a year from online casino play and sports betting. You deposit this money into your bank account. The ATO's data-matching programs detect that your bank deposits significantly exceed your declared employment income. They issue a query: where did this money come from?
Without records, you are in a difficult position. You need to prove that the money is from legitimate gambling winnings (tax-free) rather than undeclared income (taxable). Good records make this straightforward. Poor or no records make it stressful, time-consuming and potentially expensive if you need to engage an accountant or tax lawyer to resolve the issue.
What Records to Keep
Screenshots of Big Wins
Take screenshots of significant wins at online casinos. Capture the game name, date, bet size and payout amount. Most online casinos also provide a game history or transaction log — download or screenshot this regularly.
Transaction History
Download your complete deposit and withdrawal history from every gambling platform you use. Most online casinos allow you to export this as a CSV or PDF. Do this monthly or quarterly so you always have up-to-date records.
Bank Statements
Keep your bank statements showing deposits from gambling operators and withdrawals to gambling accounts. These provide an independent record that corroborates your casino transaction history.
Emails & Notifications
Casino operators often send email confirmations for deposits, withdrawals and large wins. Keep these emails in a dedicated folder. They serve as additional evidence of your gambling activity and the timing of transactions.
Betting Slips & Receipts
If you bet at TABs, racecourses or physical casinos, keep your betting slips, tickets and receipts. For online betting, save confirmation screens or emails for significant wagers.
Simple Gambling Log
Consider maintaining a simple spreadsheet that logs your gambling activity: date, platform, game type, amount deposited, amount withdrawn, net result. This does not need to be complex — a basic record is infinitely better than nothing.
How Long to Keep Records
🎯 Five-Year Retention Period
The ATO generally requires you to keep financial records for a minimum of five years from the date you lodge your tax return for the relevant financial year. This applies to gambling records as well. The ATO can audit and amend your tax assessment for up to four years after lodgement (or longer if fraud or evasion is suspected). Having five years of gambling records ensures you are covered for any potential ATO inquiry.
Large Wins and the ATO
Winning big is every gambler's dream, but a large windfall can attract attention from both your bank and the ATO. Here is what you need to know about the practical implications of a significant gambling win in Australia.
Bank Reporting and AUSTRAC
The Australian Transaction Reports and Analysis Centre (AUSTRAC) requires financial institutions to report certain transactions. This is primarily designed to detect money laundering, terrorism financing and tax evasion — not to target legitimate gamblers. However, your legitimate gambling activity can still trigger these reporting mechanisms:
| Trigger | Threshold | What Happens |
|---|---|---|
| Threshold Transaction Report (TTR) | AU$10,000+ cash transactions | Your bank automatically reports any cash deposit or withdrawal of AU$10,000 or more to AUSTRAC. This includes casino chip purchases at land-based casinos. |
| Suspicious Matter Report (SMR) | No fixed threshold | If a bank employee suspects a transaction is linked to criminal activity (including tax evasion), they can file an SMR regardless of the amount. Structuring deposits to stay under $10,000 (called "smurfing") is itself a criminal offence. |
| International Fund Transfer Instruction (IFTI) | Any amount | All international electronic fund transfers are reported to AUSTRAC. This includes deposits to and withdrawals from offshore online casinos processed through international banking channels. |
⚠ Never Structure Deposits to Avoid Reporting
Some people mistakenly believe they can avoid AUSTRAC reporting by breaking large amounts into multiple deposits under AU$10,000. This practice is called "structuring" or "smurfing" and is a criminal offence under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006, punishable by up to 5 years imprisonment and/or heavy fines. If you have a legitimate large win, deposit it normally. You have nothing to hide.
How to Prove Your Winnings Are Legitimate
If the ATO queries the source of large deposits in your bank account, you will need to demonstrate that the funds came from gambling rather than undeclared taxable income. Here is how to protect yourself:
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Maintain a Clear Paper Trail
Keep a complete record linking your casino account to your bank account. Withdrawal confirmations from the casino, corresponding bank deposit records, and a consistent pattern of transfers between the two accounts tell a clear story.
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Request Win Confirmation from the Casino
If you score a particularly large win, contact the casino's customer support and request a formal written confirmation of the win, including the game, date, time, bet amount and payout. Reputable casinos will provide this upon request.
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Keep Your Gambling and Personal Finances Separate
Consider using a dedicated bank account or e-wallet exclusively for gambling transactions. This makes it far easier to track and demonstrate the flow of funds between your gambling accounts and your personal finances.
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Do Not Panic
An ATO query is not the same as an accusation. The ATO routinely sends out letters asking for clarification of unusual financial activity. Responding promptly and honestly with supporting documentation will resolve most inquiries quickly. If the amount is particularly large or the situation is complex, engage a registered tax agent to handle the response on your behalf.
What About Land-Based Casino Wins?
Australian land-based casinos (Crown, The Star, SkyCity, etc.) do not withhold tax on winnings because gambling winnings are not taxable for recreational players. However, if you cash out a large amount in chips, the casino will report the transaction to AUSTRAC under the TTR requirements. You may also be asked to provide identification. This is standard procedure and nothing to be concerned about — simply cooperate and keep your own records of the win.
Tax Comparison: Australia vs Other Countries
To put Australia's generous approach in perspective, here is how gambling tax works in other major countries. As you will see, Aussie punters enjoy one of the most favourable tax environments for gambling in the world.
| Country | Recreational Winnings Taxed? | Tax Rate | Professional Gamblers Taxed? | Key Notes |
|---|---|---|---|---|
| 🇦🇺 Australia | No | 0% | Yes — at marginal rate | Tax-free for recreational gamblers. Crypto gambling triggers CGT events. |
| 🇺🇸 United States | Yes | 10% to 37% (federal) | Yes — as self-employment income | All winnings above US$600 must be reported. Casinos withhold 24% on large wins. State taxes may also apply. Losses deductible up to the amount of winnings. |
| 🇬🇧 United Kingdom | No | 0% | No | Completely tax-free for all players, including professionals. Tax is levied on operators instead (15-21% of gross gambling yield). |
| 🇨🇦 Canada | No | 0% | Yes — as business income | Very similar to Australia. Recreational winnings are tax-free, but professional gambling income is taxable. |
| 🇳🇿 New Zealand | No | 0% | Rare (assessed case-by-case) | Tax-free for virtually all players. The professional gambler exception exists but is almost never applied. |
| 🇩🇪 Germany | No (mostly) | 0% (winnings) / 5.3% (stakes) | Possible for professionals | Winnings are generally not taxed, but a 5.3% tax on stakes for online poker and slots was introduced in 2021. |
| 🇫🇷 France | Yes (above threshold) | 12% CSG on winnings over €1,500 | Yes | Social contribution (CSG) of 12% applies to winnings above €1,500. Professional gamblers are taxed on net income. |
🎯 Key Takeaway for Aussie Players
Australia sits alongside the UK, Canada and New Zealand as one of the most gambling-tax-friendly countries in the world. The main difference from the UK is that Australia does tax professional gamblers, while the UK does not. For the vast majority of Australian players who gamble recreationally, this distinction is irrelevant — your winnings are completely tax-free.
When to Seek Professional Tax Advice
While this guide provides comprehensive general information, it is not a substitute for personalised tax advice from a qualified professional. The ATO explicitly warns that tax obligations depend on individual circumstances. Here are the situations where you should consult a registered tax agent or tax lawyer:
Your Gambling Income Is Substantial
If gambling represents a significant portion of your total income — say more than AU$20,000 to AU$30,000 per year — it is worth getting professional guidance on whether the ATO might classify you as a professional. The cost of a consultation is trivial compared to the potential tax bill.
You Gamble with Cryptocurrency
Crypto gambling creates complex CGT obligations that are easy to get wrong. A tax professional with cryptocurrency experience can help you calculate your gains, identify available discounts, and ensure your tax return is accurate. Crypto tax specialists are increasingly common in Australia.
You Have Received an ATO Query
If the ATO has contacted you about unexplained income or suspicious transactions related to gambling, engage a tax professional immediately. They can review your situation, prepare a proper response, and represent you in any dealings with the ATO. Do not ignore ATO correspondence.
You Are Considering Going Professional
If you are thinking about transitioning from recreational to full-time professional gambling, get tax advice before you make the switch. A tax professional can help you understand the implications, set up appropriate record-keeping systems, and potentially structure your activities in the most tax-efficient way.
You Gamble at Overseas Casinos
If you regularly travel overseas and gamble at international casinos, or if you play at offshore online casinos that may withhold tax at the source (particularly US casinos), a tax professional can advise on your obligations and potential treaty benefits for recovering withheld taxes.
You Have Won a Life-Changing Amount
A multi-million dollar jackpot win is a wonderful problem to have, but it comes with financial complexity. A tax professional and financial planner can help you manage the windfall wisely, understand any tax implications on investment returns, and ensure you are making the most of your good fortune.
💡 Where to Find a Tax Professional
Look for a Registered Tax Agent listed on the Tax Practitioners Board (TPB) register. You can search at tpb.gov.au. For complex situations involving crypto or professional gambling, seek out agents who specifically advertise experience in these areas. Fees for a consultation typically range from AU$150 to AU$400, which is excellent value for the peace of mind and clarity they provide.
⚠ Disclaimer
The information in this guide is general in nature and should not be relied upon as personal tax advice. Tax law is complex and your individual circumstances may differ. The ATO's interpretation and application of tax law can change over time. Always consult a qualified tax professional for advice specific to your situation. This guide was last reviewed in April 2026 and reflects the law as understood at that time.
Gambling Tax Australia — Frequently Asked Questions
No, for the vast majority of Australians, gambling winnings are not taxed. The ATO treats recreational gambling as a hobby based on luck, not a form of assessable income. This applies to pokies, table games, sports betting, lottery wins and online casino winnings. The only exception is for individuals the ATO classifies as professional gamblers carrying on a business of gambling.
If you are a recreational gambler, you do not need to declare your gambling winnings on your tax return. They are not assessable income. However, if the ATO considers you a professional gambler, your net gambling income must be declared and is subject to income tax at your marginal rate. When in doubt, consult a registered tax agent for advice specific to your circumstances.
The ATO considers factors including: whether gambling is your main source of income, the regularity and systematic nature of your betting, the volume of transactions, whether you use sophisticated strategies or systems, and whether you treat gambling as a business with records and analysis. There is no single test — it is assessed on the totality of circumstances. Most recreational gamblers have nothing to worry about.
This is where it gets complicated. While gambling winnings themselves may not be taxed, using cryptocurrency to gamble triggers Capital Gains Tax (CGT) events. Every time you convert AUD to crypto, deposit crypto at a casino, withdraw crypto, or convert it back to AUD, the ATO considers this a disposal event that may generate a capital gain or loss. You must track and report these transactions even if your gambling winnings are otherwise tax-free.
Only if you are classified as a professional gambler by the ATO. For recreational gamblers, losses are not tax-deductible because winnings are not taxable income — the two go hand in hand. If the ATO does classify your gambling as a business, then your losses become deductible business expenses — but your winnings also become taxable income. You cannot have one without the other.
Winning a large amount does not automatically trigger a tax obligation for recreational gamblers. However, depositing more than AU$10,000 in cash into a bank account triggers a report to AUSTRAC. The ATO may question unexplained large deposits through its data-matching programs. Keep thorough records of your gambling activity — screenshots of wins, transaction histories and bank statements — so you can prove the source of funds if asked.
The ATO recommends keeping financial records for a minimum of five years from the date you lodge the relevant tax return. This applies to gambling records as well. Even though recreational winnings are not taxable, the ATO can audit you and question the source of large bank deposits for up to four years after a tax return is lodged (or longer if fraud or evasion is suspected).
No. Lottery and lotto winnings are completely tax-free in Australia for recreational players, regardless of the amount. Whether you win $10 on a scratchie or $50 million in Powerball, the winnings are not considered assessable income. However, any interest or investment returns earned on those winnings are taxable as normal income.
If you are an Australian tax resident and a recreational gambler, your gambling winnings remain tax-free regardless of where you won them — whether at Crown Melbourne, a casino in Las Vegas, or an offshore online casino. However, some countries (like the US) may withhold tax at the source on casino winnings. You may be able to reclaim this under the Australia-US tax treaty. Consult a tax professional if this applies to you.
For casual poker players, tournament winnings are generally tax-free under the same recreational gambling rules. However, poker is one of the games most likely to attract ATO scrutiny because skilled players can earn consistent income. If you regularly earn significant income from poker and treat it as a profession, the ATO may classify you as a professional gambler. Keep detailed records of your tournament entries, results and expenses.