Once you've found your idea make sure you register your business. In Australia (most likely everywhere) you're best off being a 'sole trader'. Write up a draft business plan, get some business cards and then virtually away you go.

Make sure you keep your books accurately or otherwise come EOFY you'll have the tax man up your clacker.

Give your taxation dep a call too. In Australia we don't have to charge our compulsary tax (GST) unless we are expecting to turn over 75K in a year.

Good luck on the hunt. Have a browse through this publication as well to make sure you're actually on the right track :/

http://www.stgeorge.com.au/promos/op...ness-guide.pdf