24 Other income 2025

Complete question 24 to declare other types of income in your supplementary tax return.

Last updated 26 May 2025

Things you need to know

Declare at this question other types of income that you haven't been able to show elsewhere in your tax return.

Other income includes:

an amount released by one or more of your super funds greater than the liability stated on a release authority
an assessable first home super saver (FHSS) released amount
lump sum payments in arrears; don't include lump sum payments in arrears relating to super income streams, show them at question 7
income you earn from the sharing economy or other marketplace, with the exception of
- income from rent (include this at question 21)
- income from carrying on business (include this in the Business and professional items schedule 2025 at P8 Business income and expenses)
- income from being an employee (include this at question 1)
jury attendance fees
foreign exchange gains
royalties
bonus amounts distributed from friendly society income bonds
taxable scholarships, bursaries, grants or other educational awards
benefits or prizes from investment-related lotteries and some game-show winnings
income from activities as a special professional (author, inventor, performing artist, production associate or active sportsperson); amounts you already include at questions 1, 2, 13, 14 or 15, you may also have to show here as you may be entitled to a concessional rate of tax if you have certain amounts of professional income, you won't pay tax twice on these amounts
reimbursements of tax-related expenses (including amounts imposed by us as an interest charge) or election expenses that you claimed as a deduction
any assessable balancing adjustment when you stop holding a depreciating asset (for example, because of its disposal, loss or destruction) that you claimed a deduction for depreciation or decline in value in previous years; your car is a depreciating asset
payments made to you under an income protection, sickness or accident insurance policy where the premiums are deductible and the payments replaced income, except
- payments from which tax is withheld and which you have already shown at question 1
- payments on a payment summary or income statement and which you have already shown at question 2
gains derived on disposal or redemption of traditional securities that are assessable under section 26BB of the Income Tax Assessment Act 1936
allowances or payments you receive as a member of a local government council that you haven't shown at questions 1 or 2
other taxable allowances or payments you receive from Services Australia that you didn't report at questions 5 or 6 (such as the activity supplement, the farm financial assessment supplement or the farm household allowance relief payment that is paid under the farm household allowance program)
work-in-progress amounts assessable under section 15-50 of the Income Tax Assessment Act 1997 that you receive and didn't include at question 15 Net income or loss from business.

If you don't receive other types of income, go to Total supplement income or loss 2025.

For an explanation of many of these types of income, see Types of income. If you have income not listed here that you're unsure about, search this site or contact us.

Don't show at this question:

foreign exchange losses
rental income or losses
business income or losses
partnership income or losses
capital gains or capital losses
discounts on shares, stapled securities (if at least one of the stapled interests is a share in a company) or rights to acquire shares or such stapled securities, acquired under an employee share scheme.

Other questions deal with these matters.

Types of income

Types of income and when to include them in your supplementary tax return.

Amount released by super fund more than liability on release authority

If you use a release authority that we give you to withdraw an amount from your super fund, the payment is tax-free unless you withdraw an amount greater than the liability printed on the release authority.

You must include the excess of the total amount released to you over the liability printed on the release authority in your assessable income for the income year in which you withdraw the money.

Assessable first home super saver (FHSS) released amount

You must include the assessable FHSS released amount on your payment summary as assessable income in your tax return for the year in which you request us to issue a release authority. You'll also need to include the tax withheld amount so that you pay the correct amount of tax.

Lump sum payments in arrears

Lump sum payments in arrears (LSPIA) payments relate to an earlier income year and you can find the details at:

Lump sum payment E on your income statement
label E on your PAYG payment summary – individual non-business
label E on your PAYG payment summary – foreign employment.

Include at this question any lump sum payments you receive in relation to the following:

back payments of salary or wages that accrue in a period more than 12 months before the date of payment
salary or wages that accrue during a period of suspension and you receive payment on resuming duty
back payments of non-super annuities that accrue, in whole or in part, in an earlier income year or years
back payments of repatriation and social welfare pensions, allowances or payments, including those a foreign government pays
back payments of periodical workers and accident compensation payments but not payments made to the owner of the policy
back payments of Commonwealth education or training payments.

If you meet certain conditions, you may be eligible for a concession if you receive certain LSPIA during 2024–25. We'll calculate these concessions for you when you lodge your tax return. For more information, see Lump sum payment in arrears.

If you receive LSPIA, you must provide a Schedule of additional information.

Include the following:

write on a separate sheet of paper
- the heading Schedule of additional information – question 24
- your name, address and TFN.
- details of each lump sum payments in arrears (lump sum E) amount and the prior income years the payment relates to
print X in the Yes box at Taxpayer's declaration – question 2
attach the schedule to your tax return.

If you receive a PAYG payment summary – foreign employment showing an amount at Lump sum E and you pay foreign tax on this amount, you'll also need to include the amount at question 20 – label U. You won't pay tax twice on this amount.

Example: reporting LSPIA in the schedule of additional information

Jimmy receives a lump sum payment in arrears as back payment for salary and wages from his employer on 16 September 2024. At the end of the income year Jimmy's income statement shows lump sum payment in arrears amount at label Lump sum payment E, of $6,800. His employer also provides him with an advice that the LSPIA amount relates to prior income years amounts, as follows:

$4,200 in 2022
$2,600 in 2023.

Jimmy must report the amount at question 24 – label E in his supplementary tax return and provide a Schedule of additional information detailing the lump sum payments and the income year they relate to. He prepares a separate sheet of paper to attach to his tax return, showing:

Schedule of additional information – question 24

Full name, address and TFN

Lump sum payment in arrears (Lump sum E) details
Income year the payment relates to	Lump sum E amount
2022	$4,200
2023	$2,600

When we process Jimmy’s tax return, we use the lump sum E details he provides in the Schedule of additional information to work out if Jimmy will receive any concessions.

We compare the tax payable on the lump sum E amount in the current income year to the tax payable in the income years the amounts relate to. If the tax payable on Jimmy’s lump sum E amount is more than the tax payable in the relevant income years, Jimmy will receive a tax offset for the difference. Jimmy may also receive concessions for Medicare levy and Medicare levy surcharge.

End of example

Income you earn through the sharing economy or other marketplaces

The sharing economy is economic activity through a digital platform (such as a website or an app) where people share assets or services for a fee. Amounts you receive are assessable income, even if you aren't carrying on a business.

Include at this question any income you receive for:

peer-to-peer renting or hiring (sharing) through a digital platform other than rent you include at question 21 (if you own or lease an asset jointly, then you declare income in proportion to your share of ownership)
providing your services or completing tasks through a digital platform.

Don't show at this question:

Income you earn through sharing economy or other marketplace activities where you're carrying on a business, including income from ride-sourcing – show these amounts at P8 Business income and expenses in your Business and professional items schedule 2025.
Rental income or losses, such as income from renting all or part of your home – show this amount at question 21 in your Supplementary tax return.
Employee salary or wages – show this amount at question 1 in your tax return.

If you have any allowable deductions relating to sharing economy income you include at this question, go to question D15 Other deductions not claimable elsewhere in your tax return 2025.

Jury attendance fees

Include any jury attendance fees you receive here. Don't include attendance fees if you had to pay the fees to your employer because you also receive your normal income while on jury duty. If the jury fees include an amount for travel and meal allowances, don't include these amounts anywhere in your tax return.

Foreign exchange gains

Unless you carry on a business in 2024–25 and include all your foreign exchange gains (forex gains) in calculating your business net income or loss at question 15, you must show your forex gains at this question (except any foreign source forex gains that you have include at question 20).

Under the forex measures, include in your assessable income gains attributable to a fluctuation in a currency exchange rate or to an agreed exchange rate differing from an actual exchange rate. The gains are assessable when they are realised. This is when you:

dispose of foreign currency or a right thereto
cease to have a right to receive or pay foreign currency
cease to have an obligation to pay or receive foreign currency.

Some forex gains aren't assessable, and in some circumstances, you might make an election that affects the realisation or treatment of a forex gain. These are set out at Foreign exchange gains and losses together with more information about the forex measures and how to calculate your foreign exchange gains.

If you have a deductible foreign exchange loss, go to question D15 Other deductions not claimable elsewhere in your tax return 2025.

Royalties

If you're an Australian resident for tax purposes in 2024–25, include at this question income from royalties that you didn't already include at question 15 or 20.

Bonus amounts distributed from friendly society income bonds

You must include at this question any distributions of bonus amounts from a friendly society income bond. Your friendly society income bond distribution statement will advise you of the amount to include.

Taxable scholarships, bursaries, grants and other educational awards

Include at this question any income from a scholarship, bursary, grant or other award, on which you have to pay tax, unless you already show it:

at questions 1 or 2
in calculating your business net income or loss shown at question 15.

If you aren't sure about a payment, contact the organisation that pays you. If you then need more information, contact us.

If you receive a taxable scholarship you may be able to claim the self-education expenses you incur in meeting the study requirements of the scholarship. For more information, go to question D15 Other deductions not claimable elsewhere in your tax return 2025.

Benefits or prizes from investment-related lotteries and game-shows

You must include at this question the value of benefits or prizes you receive from an investment-related lottery offered by an investment body such as a bank, building society or credit union. Prizes can include cash, low-interest or interest-free loans, holidays or cars.

Don't include prizes won in ordinary lotteries, for example, lotto draws, caskets and raffles. Don't include prizes won in game shows unless you regularly receive appearance fees or game-show winnings.

Income from activities as a special professional

If you're a special professional (for example an author or active sportsperson), you must include your taxable professional income at this question.

As a special professional, you may be entitled to a concessional rate of tax where your taxable income includes certain amounts of professional income which, when added to your other income, moves you into a higher tax bracket.

You're entitled to this concession in 2024–25 if, all of the following apply:

you're an Australian resident
you're a special professional
your taxable professional income is more than $2,500 in the first year that this concession applies.

To work out your taxable professional income or tax payable, see Income averaging for special professionals 2025.

Reimbursements of tax-related or election expenses you claim as a deduction

If you receive a reimbursement or refund in 2024–25 of any tax-related expenses or election expenses which you claim, you must include the amount at this question.

This question also applies to any remission of an ATO interest charge. If you claim a deduction for an interest charge you incur in 2023–24 or earlier income years and receive a remission (a partial or full reduction) of that interest charge in 2024–25, you must include the amount of the remission at this question. Similarly, if you're claiming at question D10 – label N a deduction for interest charges you incur during 2024–25, and some or all of it was remitted during 2024–25, you must include the amount of the remission at this question.

You must also include at this question any remissions you received in 2024–25 of goods and services tax (GST) and pay as you go (PAYG) instalment underestimation charges that you have claimed, or can claim, as a deduction.

Assessable balancing adjustment

You must include at this question any assessable balancing adjustment when you stop holding a depreciating asset (for example, when it is sold, lost or destroyed) for which you have claimed a deduction for depreciation or decline in value in previous years. You may be entitled to a deduction if an employee or agent misappropriates some or all of the amount that you receive, or entitled to receive, as a result of you no longer holding the depreciating asset.

For more information, see Guide to depreciating assets 2025.

Gains derived on disposal or redemption of traditional securities

The gains derived on disposal or redemption of traditional securities are assessable under section 26BB of the Income Tax Assessment Act 1936 (ITAA 1936).

For more information, see Sale or disposal of company bonds and convertible notes in You and your shares 2025.

Other allowances and payments from Services Australia

You must include at this question taxable allowances and payments from Services Australia that you haven't already shown at questions 5 or 6. This includes the activity supplement, farm financial assessment supplement or the farm household allowance relief payment that is paid under the farm household allowance program.

Completing your supplementary tax return

To complete this question, follow the steps.

Step 1

From the types of income list, work out the category (1, 2, 3 or 4) of the income types you receive.

Types of income: Category 1

Lump sum payments in arrears (LSPIA), except LSPIA relating to super income streams.
Foreign exchange gains.
Benefits or prizes from investment-related lotteries and some game-show winnings.
Reimbursements of tax-related expenses (not including ATO interest remitted) or election expenses.
Assessable balancing adjustments when you stop holding a depreciating asset.
Gains, on the disposal or the redemption of traditional securities, that are assessable under section 26BB of the ITAA 1936.
Work-in-progress amounts assessable under section 15-50 of the Income Tax Assessment Act 1997.

Types of income: Category 2 (ATO interest)

Remissions of the ATO interest charge that you can claim or have claimed as a deduction.

Types of income: Category 3 (FHSS)

Assessable FHSS released amounts.

Types of income: Category 4

Any income not in the category 1, 2 or 3 lists.

We use Category 4 income you show at this question and certain amounts of income from some other questions to work out whether you need to pay PAYG instalments and, if so, your instalment rate.

Special professionals

If you're a special professional, the amount you write in category 4 should include the amount you write at step 3 if these amounts aren't elsewhere in the tax return. Don't include any amounts at question 24 – label V that you already show at questions 1 or 2, in your tax return, or 13, 14 or 15 in your supplementary tax return.

If you haven't shown your taxable professional income (TPI) at other questions in your tax return, you must include it at question 24 – label V.

If you include your TPI at question 24 – label V, don't claim any deductions you use to work out your TPI at questions D1 to D10 or D11 to D15 in your tax return.

Completing your tax return – all income categories

If you have only one type of income in a category (other than LSPIA), write a description in the relevant Type of income category box at question 24 .

Where you receive LSPIA or more than one type of income from the categories, you must complete a Schedule of additional information.

Provide full details of your payments for each category, the amount of LSPIA and the prior income years each LSPIA amount relates to.

In your tax return, print Additional information in the relevant Type of income category box.

For the Schedule of additional information:

write on a separate sheet of paper
- the heading Schedule of additional information – question 24
- your full name, address and TFN
- each income type and amount of income you receive and for which category
- each lump sum payments in arrears (lump sum E) amount and the income year the payment relates to.
print X in the Yes box at Taxpayer's declaration – question 2
attach the schedule to your tax return.

Step 2

If you receive LSPIA, write the amount of tax withheld from these payments at question 24 – label E.

Step 3

If you're a special professional, write the taxable professional income (TPI)you receive at question 24 – label Z. Don't show cents. We take this amount into account for income averaging.

Step 4

If you receive assessable FHSS released amounts, write the amount of tax withheld from these payments at question 24 – label S.

Step 5

Add up all your category 1 income. Write the total at question 24 – label Y. Don't show cents.

Step 6

Add up all your category 2 income (ATO interest). Write the total at question 24 – label X.

Step 7

Add up all your category 3 income (assessable FHSS released amount). Write the total at question 24 – label R.

Step 8

Add up all your category 4 income, including the amount you wrote at question 24 – label Z unless you include it in your answer to questions 1 or 2 in your tax return, or 13, 14 or 15 in your supplementary tax return. Write this total at question 24 – label V. Don't show cents.

If you haven't shown your TPI at other questions in your tax return, you must include it at question 24 – label V.

If you include your TPI at question 24 – label V, don't claim any deductions you use to work out your TPI at questions D1 to D10 or D11 to D15 in your tax return.

Example: working out tax payable with income averaging

Kevin has a taxable income of $60,000, including assessable professional income of $45,000. He has deductions of $5,000 that reasonably relate to his assessable professional income (this amount doesn't include gifts) and he has no other deductions. His average TPI over the last 4 years was $9,000.

Kevin’s tax payable, before the Medicare levy or tax offsets are taken into account, is $6,688.00. It would have been $8,788.00 (the tax on $60,000) if income averaging hadn't been applied.

The following steps show you how Kevin’s tax payable has been worked out
Row	Calculation element	Amount
a	Assessable professional income	$45,000
b	Deductions	$5,000
c	TPI= row a − row b= $45,000 − $5,000	$40,000

Kevin transfers the amount at row c to question 24 – label Z in his supplementary tax return and, if he didn't already include any of this amount at questions 1, 2, 13, 14 or 15, he also writes it at question 24 – label V in his supplementary tax return.

ATPI

One-quarter of the sum of Kevin's TPI for the preceding 4 years, not including this income year= $9,000 (d)

Taxable non-professional income

amount of TAXABLE INCOME OR LOSS at $ in his tax return minus the amount shown at question 24 – label Z in his supplementary tax return= $60,000 − $40,000= $20,000 (e)

Other income= (d) + (e)= $9,000 + $20,000= $29,000 (f)

Tax on other income at ordinary rates= $1,728 (g)

Above-average special professional income= (c) − (d)= $40,000 − $9,000= $31,000 (h)

Tax on other income plus one-fifth of above-average special professional income= tax on [(f) + 1/5 (h)]= tax on [$29,000 + $6,200]= Tax on $35,200= $2,720 (i)

Tax on above-average special professional income= [(i) − (g)] × 5= [$2,720 − $1,728] × 5= $4,960 (j)

Kevin's tax payable= (g) + (j)= $1,728 + $4,960= $6,688 (k)