Yes. In what I signed off yesterday, it shows that for low-income households, a GST reduction is better than an income tax reduction, because low-income households don't pay any income tax. This is mathematical. Low-income households don't pay any income tax, therefore they won't benefit from an income tax reduction. But they do buy stuff and pay GST, hence a GST reduction is better for low-income households.
For example, a one-earner family will generally not pay any income tax if its income is below $18,000. Therefore, for such a family, an income tax reduction is not worth anything. However, such a family will benefit from a GST reduction.