This is the best way to do it.
Create a Trust.
Create a Holding Company that is the trustee for that Trust.
Then create a Company that is owned by your holding company as trustee for the trust.
Then create a foreign company (if you want to do overseas billing) which is owned by your trading company (not the holding company)
You will need a nominee director (if an overseas company) to execute contracts and agreements for billing companies.
Set up a license agreement on paper between your trading companies and your trustee company that cause all content to be owned by the holding company and licensed to your trading company, then you can pass revenue in return for the license fee to your holding company.
If your trading company fails then the revenue/holdings/assets of the holding company are preserved and you avoid losing everything.
Each entity will need it's own ABN. An ABN for a company is two digits and then the entire ACN of the company. The Trust will have it's own unique ABN which is determined by the Australian Business Register.
You need to see an accountant for correct advice to your specific circumstances but you don't need an accountant to actually setup the trust and company as this will cost more.
To set up the trust you use a service called ClearDocs
http://www.cleardocs.com/products-di...ary-trust.html
To set up a company there are plenty of reputable online company formation companies that will do an Australian Pty Ltd company for the $450 - $550 mark.
Now it's VERY important that before proceeding you find an accountant you trust and like and then avail yourself of advice particular to your own circumstances. It is very easy to fuck this up and risk all of your assets, which is not something you want to do.