That was the case last season but there were some changes, I don't 100% recall what they are. Just did a quick google
The NRL confirmed on Wednesday that teams will only be granted a free interchange in situations where the offending player has been sin-binned or sent off.
Across the competition, teams were legally using more than their 12 interchanges by replacing players who had been injured or required a head injury assessment (HIA) due to an act of foul play which was placed on report.
That threshold has now been raised, meaning the offending player must be binned or sent off at the time.
Another commonsense change to matchday policy in 2022 will see trainers unable to stop play for anything other than a head injury."
The NRL has confirmed one rule change for the 2022 season, while matchday policies have been tightened up in the wake of several controversies last season.
Not from official NRL release but suggests no free interchange for a report, only for sin bin (does also I assume accidentally say 12 interchanges not 8)