In the example below, taxable partnership income is $5,000 while equivalent accounting income is only $1,560, creating an increasing reconciling difference of $3,440. 

The increasing difference is to be found in the reconciliation section under Other assessable income.

There is no need to tag partnership income in the accounts. Simply classify as Share of Partnership 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.