You dont automatically need to employ an accountant to do your BAS & GST lodgements. Many businesses here on ebay lodge their own details with the ATO. The difficulty is at the start when you know absolutly nothing about the system and dont know where to begin. I was lucky enough ??? to be involved in business when the GST was introduced and attended one of the free courses the ATO was running throughout the country to teach people how the system worked and also attended business management classes where it was covered in detail. . An accountant would assist in getting your systems in place and getting you started, but you could try to do it on your own, with assistance from guides published by the ATO ( online or paper type ) and help from the forums. Ebay businesses are very simple and straightforward compared to most, so with a good software programme it should not be too hard once you get started. I still have a GST registration for a non ebay business, but have undertaken strategies to avoid a second registration for my ebay business, as I just havnt got the time to keep up with it all. There are legal strategies that can be employed for ebay businesses turning over $75,000 - $150,000 to avoid registration in some circumstances.  Personally my accountant is like gold and worth every cent of the money I pay her each year. Its up to you, but If it was me I would be speaking to an accountant experienced in small business.