Regarding the recommendation for female labour force participation, the idea was that you have an income-tested system that supports child care.
The stats show that we are only spending between 0.2% and 0.34% of GDP on early child care education, which is below the OECD average. We saw an income test as a way to make sure that the people who need child care the most are getting access to it. The kick-on effect, of course, is that mothers who were staying home because of the cost of child care will have this additional resource, and that would encourage greater workforce participation.
I haven't thought about whether a similar tax credit system could be applied to encourage indigenous workforce participation, but I suspect there may be some application there.