You don't need to declare the performance payment amount, however if you've paid any of that money across to a performer as part of their earnings then that needs to be reflected in the amount that you enter against the performer.

As PDS Plus baseline payments, access payments and performance payments are paid as non - superannuable, then 43.9% of the total of all three payments can be used for Net Pensionable Earnings (NPE) for performers.