In the example below, taxable trust income is $1,100 while equivalent accounting income is only $1,200, creating a decreasing reconciling difference of $100.
![](https://s3.amazonaws.com/cdn.freshdesk.com/data/helpdesk/attachments/production/60005127428/original/ohOH8YN2B3IQRyg-dgsIv9rX8NRdVUHBlw.png?1587710946)
The decreasing difference is to be found in the reconciliation section under Other income not included in assessable income.
![](https://s3.amazonaws.com/cdn.freshdesk.com/data/helpdesk/attachments/production/60005127424/original/m1xP_DQq2X5ngb-K3G9LT0zoU2ayli15CQ.png?1587710946)
There is no need to tag trust income in the accounts. Simply classify as Share of trust Income. In a company, there is no reporting difference between primary and non primary income so therefore it's unnecessary to use the primary production tag.
![](https://s3.amazonaws.com/cdn.freshdesk.com/data/helpdesk/attachments/production/60005127426/original/KyqSE2EWWCxc3L4eeBCQKg8XSA0M0_qjLA.png?1587710946)