24 Other income 2026

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 earned 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 2026 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 included 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 stopped 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 were deductible and the payments replaced income, except
  • payments from which tax was withheld and which you have already shown at question 1
  • payments on a payment summary or income statement and which you had 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 (ITAA 1936)

• allowances or payments you received as a member of a local government council that you haven't shown at questions 1 or 2
• other taxable allowances or payments you received 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 was paid under the farm household allowance program)
• work-in-progress amounts assessable under section 15-50 of the Income Tax Assessment Act 1997 (ITAA 1997) that you received and didn't include at question 15 Net income or loss from business.

If you didn't receive other types of income, go to Total supplement income or loss 2026.

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 used a release authority that we gave you to withdraw an amount from your super fund, the payment is tax-free unless you withdrew 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 withdrew 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 requested 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 received in relation to the following:

• back payments of salary or wages that accrued in a period more than 12 months before the date of payment
• salary or wages that accrued during a period of suspension and you received payment on resuming duty
• back payments of non-super annuities that accrued, 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 paid
• 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 received certain LSPIA during 2025–26. We'll calculate these concessions for you when you lodge your tax return. For more information, see Lump sum payment in arrears.

If you received 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 received a PAYG payment summary – foreign employment showing an amount at Lump sum E and you paid 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.

Income you earned 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 received are assessable income, even if you aren't carrying on a business.

Include at this question any income you received for:

• peer-to-peer renting or hiring (sharing) through a digital platform other than rent you include at question 21 (if you owned or leased an asset jointly, then you declared 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 earned 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 2026.
• 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 had 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 2026.

Jury attendance fees

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

Foreign exchange gains

Unless you carried on a business in 2025–26 and included 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 included 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 were realised. This is when you:

• disposed of foreign currency or a right thereto
• ceased to have a right to receive or pay foreign currency
• ceased to have an obligation to pay or received 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 2026.

Royalties

If you're an Australian resident for tax purposes in 2025–26, 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 received a taxable scholarship you may be able to claim the self-education expenses you incurred in meeting the study requirements of the scholarship. For more information, go to question D15 Other deductions not claimable elsewhere in your tax return 2026.

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

You must include at this question the value of benefits or prizes you received 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 received 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 2025–26 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 2026.

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

If you received a reimbursement or refund in 2025–26 of any tax-related expenses or election expenses which you claimed, you must include the amount at this question.

This question also applies to any remission of an ATO interest charge. If you claimed a deduction for an interest charge you incurred in 2024–25 or earlier income years and received a remission (a partial or full reduction) of that interest charge in 2025–26, you must include the amount of the remission at this question.

You must also include at this question any remissions you received in 2025–26 of goods and services tax (GST) and pay as you go (PAYG) instalment underestimation charges that you had claimed, or can claim, as a deduction.

Assessable balancing adjustment

You must include at this question any assessable balancing adjustment when you stopped 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 misappropriated some or all of the amount that you received, or entitled to receive, as a result of you no longer holding the depreciating asset.

For more information, see Guide to depreciating assets 2026.

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 (ITAA 1936).

For more information, see Sale or disposal of company bonds and convertible notes in You and your shares 2026.

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 was 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 received.

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 ITAA 1997.

Types of income: Category 2 (ATO interest)

Remissions of the ATO interest charge that you can claim or had claimed as a deduction. Remission of ATO interest charges incurred on or after 1 July 2025 are not Category 2 type income.

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 received 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 received 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 received 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 TPI you received at question 24 – label Z. Don't show cents. We take this amount into account for income averaging.

Step 4

If you received 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.

Check before moving to the next question

Check that you:

• provide your type of income at the category
• write the total of your other income
• complete and attach your Schedule of additional information – question 24 to your tax return, if you need to send us one.

Where to go next

• Go to Total supplement income or loss 2026.
• Return to main menu Individual supplementary tax return instructions 2026.
• Go back to question 23 Forestry managed investment scheme income 2026.