From www.abc.net.au: Peter Dutton announced a proposed one-off tax offset of up to $1,200 for middle-income earners if elected, aimed at providing relief from rising costs of living.

This offset would apply to those earning between $48,000 and $104,000, with smaller amounts for taxpayers below or above those income levels, benefiting approximately 85% of taxpayers.

The initiative, expected to cost $10 billion, mirrors previous tax relief measures and is set to be distributed as a lump sum at tax time in July 2026.