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Funny, but I heard about eBay being targeted by the ATO just this week on the news.

Personally I think if you’re earning money from it and you’re already employed, wouldn’t you have to be declaring any other income as well? Sure, if it’s only a bit now and then maybe not but if you’ve been fairly serious on eBay and drawing regular ‘income’ then it’s obviously more serious.

With respect to your website, have you got someone started on that? You mentioned you’d been getting quotes and they were higher than you had anticipated. I also do websites for clients and would be interested in having a chat to you about doing something you can have control of, that won’t cost you the earth.