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If you are in Australia......yes. You may even find that if it is tax free that it will be grossed up to a taxable figure which thus increases your liability under the new system. Depends on how much your ex pushes it with CSA.
I have been told that money is off limits, but the judge will enforce you pay something. You can take it to federal court and spend a lot off money with court and lawyers fees, but somone who is a lawyer can give you better advice.. Just telling you what I heard.....
If you're in the US it can vary from state to state but most likely the answer is yes. Your income, regardless of the source, is used to determine your child support obligation.