It's relatively easy to set up a US iTunes account, but adding credit to it when you want to buy releases through the US store can be fiddly. Friend of Lifehacker and occasional guest editor Anthony Caruana points out that both Best Buy and Walmart will accept payment from Australian credit cards for US iTunes gift cards, giving you an easy way to add money to your US account without needing to use eBay or begging friends to help.
Those options are particularly useful if the sites in question have a special; right now, for instance, Best Buy have 15 per cent off. But even at full price, using a known retailer is less risky than the eBay route, and both will email your iTunes code so you can use it straight away. Definitely worth bearing in mind if you like the wider range of options that the US store generally provides. Thanks Anthony!