From @IRLEARN.UCD.IE:Piet.Beertema@CWI.NL Fri Nov 10 12:48:14 1995

1) Do not register individuals. This is only temporary relief but it may last a few years. That doesn't work either, the individuals just pretend to be businesses. They can't, when [evidence of] Chamber of Commerce registration is required, as is the case for .NL. And since CoC registration costs money and has a couple of legal and tax implications, it serves as a good showstopper in many cases.

Sometimes I miss the Dutch business virtues: they make life so simple! When the local legal system recognizes that a private individual without registration may be a business, or even a number of businesses, it's not so easy. I guess the Australian system shares a common origin withe the Irish one. Niall O'Reilly