If you are already incorporated in New Zealand, you can register an ABN at - http://www.abr.gov.au as an other incorporated entity. There are no filing or registration fees to register an ABN and you do not need an Australian street address. When filing an ABN make sure your company name and desired domain name are registered as trading names. Be aware the Australian Business Registry are terribly slow at creating new numbers, be sure to send them your NZ certificate of incorporation. Yours Sincerely, Dominic O'Hare ENERGISERVE.COM 502 S. Harbor Blvd Fullerton, CA 92382