This isnt no financial advice, and probably wrong, but hey its Seabreeze and we are all experts.

I beleive only large proprietary companies are required to lodge financial statements with the Australian Securities and Investments Commission (ASIC).

By large we are talking about assets greater than $12.5m and a gross revenue of somewhere in the vacinity of $25m.

As for the tax side of things.
Im taking an educated guess here, i dont work with tax.

If you were to start up a Pty Ltd in the current year, i'd assume you would have to lodge a tax return as the tax equation states.

Assessable income - allowable deductions = taxable income

As you would have incurred costs to set up the Pty Ltd, (cash outflow) You have subsequently inccured costs that are considered deductions in setting up your Pty Ltd.
This would have the effect of giving you a deffered tax asset.

i think u would need to do a tax return, but tax will depend if you made a profit or not. so if you didnt make a profit, then no tax. try and defer revenue till the next fy?

tax department will be interested on whats happened in the bank account.

i still haven't done 2011/12 tax yet, will still need to do it and pay tax, just deferring it