Yes - we have the internet, but we still don't have electricity.

'Old Mate' is peddling really fast on the generator trying to keep all the computers running.......

Don't you just love how the rest of the world completely discounts Aussies?

I've had my Adsense account since 2002 (yes, Australia has had the 'internets' for that long!) .

Set up an ABN. It's free and you can do it online. When you're going through the set up process, remember to uncheck the 'register for GST' button. You don't want to be paying GST to the government just yet - you're not earning enough yet on your ABN anyway.

You'll be operating (for tax purposes) as a sole trader. This means you don't need to register a business name. You're the business.

Google pay directly into my regular bank account, so don't stress about opening a business account. Besides, a business account is more expensive and has higher fees attached. Do remember to keep track of the Australian dollar amount you received for tax purposes at the end of the financial year - you'll have to declare the amounts you receive as income.

Hope this helps

gst is separate to not paying tax / @ the op maybe an accountant might be your best best for correct advice.