Unless you sell to other business that regularly expect to claim the GST back ( ie office stationary or similar ) or turn over more than $75,000 per annum, I dont know why any ebay business would want to register for GST. The extra paperwork is a real pain, not to mention the quarterly or annual GST returns. If you are selling items for a profit ( not loss ) you can still afford to pay GST on supplies, build it into selling price and not claim an input tax credit for the GST paid on the original stock. If turnover is approaching the $75,000 threshold for compulsary GST registration, a seller could set up another Ebay account in conjunction with a partner, spouse or family member. Each account could then sell up to $74,999 per year without needing to register for GST. Income could then be split ( allocated ) to the partner with least income for normal tax purposes. This is all completly legal and should meet ebay rules also.