 The Australian Taxation Office (ATO) has looked at his activities on numerous occasions over the last 25 years and on each occasion has concluded his activities did not constitute a business.Due to the level of his success, the ATO had decided to probe again in 2008.The ATO's current position is that betting and gambling wins are not assessable unless you are carrying on a business of betting or gambling and is contained in published rulings for gambling syndicates in Australia.