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The ATO has details that you might want to read about right here.
You can also look at the Queensland Government website for further information in regard to starting a new business here.
A few other websites to consider for further requirements/research:
AusIndustry - for non-compulsory uniform registration (to ensure your staff are entitled to a tax deduction and you don't pay Fringe Benefit Tax)
Government of Western Australia - even though this information is in the main for WA residents it still provides quite a wealth of knowledge.
National Innovation & Science Agenda
Australian Small Business and Family Enterprise Ombudsman