<i>"... I think he also cheated by opening a bank account and incorporating. That's overkill at the stage he's at ..."</i><p>I'd normally agree, but I think you have limited understanding of what is going on.<p><i>"... Working from his car, he was repeatedly frustrated by having to write down his mileages in a logbook, a logbook which would then be misplaced, lost and chewed by the dog. Logs would be jotted down on the back of receipts, discarded wrappers or scrap paper.  Ultimately he wasn’t recording every business trip and he was therefore unable to claim the most he could come tax time.... it had wide appeal – 7 million Australians claim work related expenses each year on their tax returns. ..."</i> ~ <a href="http://www.semi-blog.com/2010/01/startup-in-7-days-day-one-the-idea-research/" rel="nofollow">http://www.semi-blog.com/2010/01/startup-in-7-days-day-one-t...</a><p>The requirement is for tax deductions, to use the service probably numerous requirements under Australian law. Hence the licensing of business and bank account.  I noticed the - <i>"registered software provider"</i> by the Australian Tax Office (ATO) so  ~ <a href="http://ato.gov.au/" rel="nofollow">http://ato.gov.au/</a> This isn't just a website but a system that hooks into the ATO Electronic Commerce interface (ECI) as a Business Activity Service (BAS) has statutory requirements: certificates, Australian Business Numbers (ABN) ~ <a href="http://ato.gov.au/onlineservices/content.asp?doc=/content/00107880.htm" rel="nofollow">http://ato.gov.au/onlineservices/content.asp?doc=/content/00...</a>