The more I read on the site map the more I realise how confused and contradictory the information is on this matter,  for example the ebay site map states  ...

Sellers are required under Australian law to accept returns for goods purchased from a business and provide Australian consumers with a repair, replacement or refund if the goods etc etc 

And then ebay site map  - goes on to explain in the next breath an entirely differently take on what accept returns actually means when filling in a listing and in fact only want me to select no returns accepted if I don't offer returns for change of mind or any reason.

Does not make sense to me ??? it is very misleading for both seller and buyer.  

Rock and hard place really .......