Cashflow Boost is under a "Government Industry Receipts" and  its tax free -  classify as Grants


Tax form view

Income Tab

From below tax return sample, it shows that "Cashflow Boost" appeared under "Other Business income" 



Reconciliation

From below tax return sample, it shows that "Cashflow Boost" is being reconciled as a deduction for Non assessable income (Less: Income Reconciliation Adjustment).


Reference:

ATO : Business bulletin