Categorizing Covid financial support

Hi, I have received a non-refundable Covid support grant by Victorian Govt. for financial hardship. Can you please let me know how can I allocate this transaction as this is neither an income nor a loan. Thanks.

Government grant is income.

Dont know about Aussie, but NZ the grant for self employed (7K) is income and is GST free, the wage subsidy grant is the same and the amount is gross so you take tax, kiwi saver, student, loan,court fines off the weekly amount of 585 for full time work. and it goes in expenses as wages etc.
If you have paid the emplyee in a lump sum (12 weeks) and they come back to work before then you dont pay them again you just top them up if you can. There are tax implications paying them lump sum instead of weekly.

Just thought that anybody in nz looking here might want to know