By the way Norm, the business name 'Norm the Victa Fixa' has a nice ring to it
But then you need to do tax returns, although you could then buy from Jakmax spares. GA don't want to know you unless you have a bricks and mortar shop, plus at minimum 1 brand name product being sold (preferably 2). Jakmax seem much more amiable.
I have been thinking about this as there are other perks to having an ABN, but still considering as the last thing I need is the damn taxman on my back.