Oprah's trip 100% free

So Oprah gave away trips to Australia to 300 people and Larry Edema -- who was selected to be in the audience that day said Winfrey had a certified public accountant on hand to address the tax issue right after the taping.

All taxes associated with the trip would be "handled by the Oprah show," so the trip would truly be 100% free.

O would cover all sightseeing costs and travel-related expenses -- including passport costs for people who can't afford them.

It's a big change from Oprah's 2004 controversy -- when she famously gave away brand new cars, but saddled audience members with as much as $7,000 in gift taxes.

Guess Oprah can finally have her Halo!!