Daedong, I owned an ocean going sailboat for many years. It was built in Taiwan with so called "black iron" fuel tanks. Turns out that black iron in this case meant mild steel.
The tanks were coated on the outside with red lead paint, but were uncoated on the inside. Because the boat wasn't built exactly according to the plans, the bilge was flat, and the bottom of the tanks frequently were slopped by bilge water. As a consequence, serious rusting took place on the outside of the tanks, but internal rusting was never a problem.
I sold the boat when she was about 25 years old, and the tanks had never leaked or been replaced. Others who owned sisterships weren't so lucky. Those unfortunates generally replaced the rusted out steel tanks with commercial plastic tanks.
Plastic tanks work well, but have two problems:
1. They often have no baffles. In a large tank, this is very bad.
2. They almost never have inspection/cleanout ports. This is more important with diesel than with gas (petrol down under?).
I would suggest going with commercial plastic tanks if you don't want or need baffles or cleanouts. If you do, build your own out of mild steel. Make the cleanout(s) big enough to stick your head in the tank.
Coat the tank's exterior with an epoxy coating of the type used on bridges following the maker's recommendations. I have used Amerlock, which may well not be available to you. It is a very thick paint-like product.
Be sure to ground the tank AND the filler. Put a loop in the vent line right before the vent. The tank's pick up tube should be a couple of inches above the tank bottom. If possible, screen the pickup.
I am most familiar with diesel powered boats. Their tanks almost always have drain plugs located low down on the side of the tank. I'm not sure if this is a good idea on a gasoline tank, though.
Use marine grade filler and vent hose, and double clamp all hoses at both ends.
Lastly, most governments have some rather strict regulations regarding fuel tank installations aboard vessels--especially gasoline powered vessels. There is a good reason for the regs. More than one gas powered boat has been blown sky high when a spark touched off gas vapors in the bilge. A gas tank installation done wrong can be deadly.
Please consult the applicable safety regs and keep you and yours safe.
Hope this of some use and good luck with your project.
SnowRidge