Rental income is money you earn as a result of renting your property. You must report rent and rent-related payments you receive, or become entitled to when you rent out your property. Include payments made to your agent in your income.
If the rent you receive is in the form of goods or services, work out the monetary value. Declare it on your tax return. Include the rental bond money you become entitled to retain – perhaps because a tenant defaulted or damaged your property in rental income and it must also be declared.