In response to the other coles guide i have seen.
Yes this is probably true in some cases but if the ebayer has a solid rating he probably is just cashing in his reward points from credit cards he probably owns a buisness uses his card for most transactions and then cashs in his point for reward cards ipods ect..ect
Then sells them on Ebay for cash.......
Probably cheating the Tax man because its income but hey thats not my problem.
Shop around be smart