Surprising how many people jump for posting such as these trying to prove how honest and straight forward they are when dealing with ATO. In the course they forget what the original query was about, they just want to show off.

As for OP's query, I am also wondering about the same thing as ebay used to exclude postage costs in reporting to ATO. Would be worthwhile posing this question to ebay. Where did you hear about the lowering of limit?