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Maybe someone can correct me here but I believe if you are opening an online shop you just register in your own country and then being an online business anyone around the world can buy from you – I don’t know that you can register for an ABN and open an Australian business if you don’t have an Australian tax file number or approval to work here – I could be completely wrong and you should talk to an accountant to get the proper information. If you are living in Denmark then you would just run your online store from there and pay your taxes etc in Denmark. If you then come to live here then depending on your situation you would either continue to file your taxes in Denmark or register in Australia. But like I say – I am not too sure about this so you need to check with an accountant.