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Hi impng,
You will need an ABN as a minimum.
You only need to register for GST if in any quarter, your income will be equal or more than 25% of the cap.
It is always a good thing for any business to have insurance – there are different types to consider.
If you asked around, I think you would find though that most VA’s don’t have any insurance at all – not, of course, that I am recommending that path.
Cheers
~Paul