All you’ll need is access to a computer and a good Internet connection. You may find that these costs are deductible in your end of year tax return. See ‘Keeping Great Records’ in this blog post for more information.
As an Education Expert, we note that you’ll be operating under your own Australian Business Number (ABN). You may choose to organise your tax requirements yourself, but if you choose to engage with an accounting specialist to help you with this – which may have an associated cost.