In the indigenous example, we talk about low-income households and indigenous people having a lower tax filing rate, because in the areas where the federal backstop applies on the consumer levy, you'd need to have a tax return to be able to get the cheques that are coming out in July now. It used to be on your tax return as a refundable tax credit.
Therefore yes, the lower-income and indigenous people, who have a lower tax filing rate, will necessarily disproportionately be burdened, because they aren't getting that rebate if they don't file.