best bet is to first start as a reseller for an accredited registrar thats aproved by icann for usa Domains and auDA accredited registrar for .au
Yes they are ICANN fees that you collect for them and deposit to their account I don't understand what you say Do you think customer when he sees "Hello customer we charge you 6.00 + icann fees (0.25)" is different from "Hello customer we charge you 6.25" When you explain the split to the customer can make your business look cheaper ? Anyway, i see very often registrars try to sell their licenses and leave this business There is no profit to pure domain names market, everybody targets at the aftermarket and this doesn't make domain name reselling also so good choice You don't pay of course the costs of a registrar but your target is limited by big registrars targeting end-users (our good gomammy for example) Even i don't like it to admit, pure domain sales are secondary income for many businesses
I dont' think it's a good business anyway.... look at the companies (real registrars) that sell domains at $6.99/month.....
You should think about how you are going to compete with some of the already established reputable registrars. I would suggest having a very good customer service since that is what is lacking in the industry.