Aus tax USD / AUD rates, what is considered my "gross" amount?

[3ea927e2]

Hey, I have a business (sole trader ABN) not registered for GST (business income < 75k).

My upwork account is paid in USD. I assume I have to convert that to AUD based on the USD/AUD echange rate for the day that it comes into my upwork account. Is this correct? At the same time, I'm charged a fee by upwork, and upwork take 10% for GST as well (since I'm not GST registered).

1. Does the fee that upwork charge me get included in my gross income and then get reported as a business expense, or is it exempt from the gross / taxable income?

2. Similarly, is the 10% upwork takes for GST part of my businesses gross / taxable income, or is it reported as a business expense, or?

I'm already familiar with the tax system here in Australia, I'm just trying to understand how Upworks specific methods fit in.