I have today spoken (or waited on the phone for hours to Revenue NSW to ask this question who then ointed me in the Direction of Service NSW who the pointed me in the Direction of the ATO who then said that I would need to speak to Service NSW. I rand back Service NSW and after some waiting ended up speaking to a lady who said they are asked this question a lot and the answer from her is that they are awating advice from the ATO. "We only provide a service, we dont make decisions like that" So three hours later and no closer to an answer. The Service NSW web site says that the Bushfire Grant of $ 10,000 is non-assesable exemp income but makes no comment about the the 10,000 snall business grant. The reneue NSW web site says that generall government grants are considered as taxable income. I am trying to complete Year end accounts and BAS. Do I include it?