You don't always need to have an ABN to use dropshippers or import - but it does help.
Some suppliers will only supply to actual businesses, while others don't care.
If you have an Australian Business Number(ABN) you will need to supply it to Customs when formally entering goods . Importers need to be registered for GST purposes and have an ABN in order to claim input tax credits or access the GST deferral scheme.
The Business Australia website has lots of useful information.
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