If stage 3 isn’t honoured in its entirety yes it is a broken promise.
We'll park the broken promise bit - he agreed not to change them. So its not like this was something they promised to do, it was something they promised not to change.
For the last 12 months - every man and his dog has asked the government to do something about cost of living pressures. The supposed changes mean that low-middle income earners get a bit of extra cash in their pocket to help with the cost of living. And noting the cost of living is mainly driven by inflation generated by a range of offshore factors.
In 2022, people earning above $180k/yr made up 3.5% of Australia. I will guarantee not front line person, nurses, ambos, police, firies etc is earning above $180k. They are not even earning $150k and in some instances less than $100k.
The benefit would have been around $4500 a year for the $200 club. Reckon they can afford it.
So yes - could be termed as a broken promise. Could also be termed as circumstances change. And the outcome of this is a better outcome for the people who really need it. That's of course if it gets through.