This is the online link to all the Australian Taxation Office's info about applying for an ABN:
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Actually, that seems to be the easy part. The hard part for a start up business is convincing an Australian wholesaler to do business with you. Most expect you to not only have trade references in general, but 2-3 references from trade accounts that you already have set up with Australian businesses.
I'm having trouble with the Harry Potter idea because I have to convince the publishers that I am a legitimate bookseller. Being a legitimate bookseller is defined by them as already having a business relationship with an Australian book publisher. Notice how this makes it difficult for a start up business: you are not a bookseller until a publisher accepts you to have an account with them. But if all of them have the same requirement, and you are a brand new business that has never dealt with book selling before, then you are not, by definition, a bookseller, and never will be a bookseller (because no-one is going to give you a go unless you already have an established account with one of their rivals). And they wonder why people import......
I'm going to try Random House - they do take into account the fact that start up businesses may not have this requirement yet. That would then give me an account which I could use as a trade reference for the other publishers. However, the first order needs to be $500. I don't mind that sort of order once I've worked out what sells and what doesn't, but I don't really want to be left with $500 worth of books that no-one will buy from me at the beginning of my business.
DVD distributors are the same in Australia. But I think they don't require your trade references to necessarily be in the same business or the same country.
So I've basically got to go around all Australian book publishers and try to find one that will let me in - then all the others will let me in also. If I can achieve this by July, I might have some sort of hope of buying Harry Potter. It's like some sort of peverse exclusive club.
I've only just started making my first few orders of stock, and from overseas firms. Only one would be considered a legitimate trade reference - the others are auctions I got lucky with. It's making life difficult. And this is despite the fact that I've got my ABN and the government regards me as a legit business for taxation purposes.
Yet when I talk to Chinese manufacturers with regard to other goods, they practically bend over backwards. Even many US companies have no qualms in dealing with me.
I do think Australian suppliers make life difficult for start up businesses unnecessarily. I'd be interested to hear if any other Aussies here have had the same experience.