Delivering his fourth budget on Tuesday night, Treasurer Jim Chalmers described the tax relief as “modest”.

Treasurer Jim Chalmers sets the scene for a cost of living election campaign over coming weeks with his fourth budget.

Treasurer Jim Chalmers sets the scene for a cost of living election campaign over coming weeks with his fourth budget.

Treasurer Jim Chalmers is trying to shield Australians from cost pressures while not unintentionally making things worse.

Treasurer Jim Chalmers is trying to shield Australians from cost pressures while not unintentionally making things worse.

Treasurer Jim Chalmers is trying to shield Australians from cost pressures while not unintentionally making things worse.

Treasurer Jim Chalmers handed down his fourth federal budget, as the government prepares to call a May election.

Treasurer Jim Chalmers handed down his fourth federal budget, as the government prepares to call a May election.

Treasurer Jim Chalmers handed down his fourth federal budget, as the government prepares to call a May election.

Treasurer Jim Chalmers has drawn clear election battle lines over one scheme as he prepares to hand down his fourth budget.