It reduces your cost base but is not income so if you paid $1.30 then the 4c would reduce your cost to $1.26.
Week 46 Wrap: Copper hits 2mth low as Trump threatens net zero pace; US rally fades; HotCopper’s picks
AN1 CuFe sells its Crossroads gold royalty to Northern Star for $4M cash; says better than waiting for mine launch