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If you are registering your site as a business name or you wish a .com.au ending on your domain name it appears you will need an ABN - Australian Business Number. According to this forum: http://forums.whirlpool.net.au/forum-... "Unless you are a business you aren't entitled to .com.au. The only AU domain you will be allowed to get as a normal customer is .id.au"
This is not really a question SynthaSite can answer for you as it is connected to Australian tax and business law. My recommendation is to seek professional advice to make sure that you comply with the laws in Australia.
That being said, a company such as GoDaddy.com does not require you to supply an ABN, and this may be a solution, if you have a hobby site.