You can find 24E via "Income > Other" (please see below snips).
24E corresponds to the tax withheld on lump sum payments in arrears, specifically those back payments for periods older than 12 months, and the calculation involves careful application of the ATO's Schedule 5 tax tables and prescribed withholding methods to ensure correct tax treatment.
These payments should be reported per year of accrual (the year to which the arrears relate) for end-of-year reporting purposes, but the withholding tax is calculated at the time of payment according to the methods above.
This approach ensures correct withholding on payments that would otherwise distort the tax payable for the year in which they are received due to being large backdated amounts
These payments should be reported per year of accrual (the year to which the arrears relate) for end-of-year reporting purposes, but the withholding tax is calculated at the time of payment according to the methods above.
This approach ensures correct withholding on payments that would otherwise distort the tax payable for the year in which they are received due to being large backdated amounts