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Radelaide(Newbie)Newbie
3 Oct 2023

I am a scientist/lecturer working full-time at a university. Similar to all academics, I provide voluntary services as a peer reviewer/editor regularly for multiple international scientific journals and funding bodies. While the majority of these services are free, a couple of these journals provide me with an honorarium for my voluntary services.

As I am not an employee or contractor of these journals/funding bodies, my role seems to be a volunteer. My questions are:

Can the honorarium be considered as "an honorary reward for voluntary services"?

If not, where should I put it in the tax return form? Other foreign income?

Many thanks.

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1,755 views
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AnitaATO(Community Support)Community Support
4 Oct 2023

Hey @Radelaide,


Honorariums are an honorary reward for voluntary services. Or a fee for professional services that you've performed voluntarily.


If you're getting an honorarium reward for your services, then it's not assessable income. You won't need to include this in your tax return.


If it's a fee for professional services voluntarily provided, then it will be assessable income of the volunteer. You'll need to include this on your tax return, and you may be able to claim a deduction for expenses incurred.


If its assessable income and you need to report it, then it will be reported under 'other income'.

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honorarium for peer review - an honorary reward for voluntary services? | ATO Community