Let's also consider the problems with the taxation system. Ebayer's like me who travel to get supplies need a log book (which gets the most money back). Are most sellers going to go to that effort to track every business movement and transaction they make? Those who run yearly totals are almost never right based on a few rounded off numbers. And if they don't and follow the law, they don't get their deductions and have to fork out their own expenses. Basically, running a business or not, you are probably making a profit on some of your items yet people just have no idea about how the systems work and are not claiming near enough deductions that they could. So, I guess it works out evenly in the end; those who do not declare income balance out with those who declare and can't be bothered following all the deduction rules. On top of this, big corporations and Foreign businesses are getting all the tax breaks. Not much motivation to start your own business and get an ABN in these conditions. But to those who do I admire the independent fortitude.