Short answer: Australia doesn't do a US-style "resale license."
To buy and sell legitimately, you need an ABN, and if your turnover is over about AUD 75,000 you must register for GST—you pay GST on purchases and claim input tax credits, rather than waving a magic resale certificate at the cashier.
There are industry-specific licenses: think second-hand dealer/pawnbroker permits (state-based), a motor dealer license for vehicles, or special approvals for alcohol, firearms and the like.
For most retail/online resale, invoices plus proper bookkeeping do the tax heavy lifting.
So no single "resale license," just the usual alphabet soup of ABN, GST and any state permits your goods trigger—fun, right?
Consult official documentation for exact figures.
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