Google Australian Business Number (ABN) and you will end up with site that offers "Help" in creating it for you. Their price ranges from $75 to $150. What do they do? They make the form a bit complicated to show that you need help. Fortunately, I called the hotline number from the ABN site and they said that one can get it for free. The main thing here is you pay the tax if a business of yours has profited.
It can be used is you have a special skill and you want earn from it. This and an advertisement/account with Gumtree would be a good combination. Many part time job requires having this. It takes a week to receive your number and you can choose the activation date for your number.
Link: Australian Business Register
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