This bill is an omnibus one that proposes reform of New Zealand's workplace health and safety system. The bill seeks to replace the Health and Safety in Employment Act 1992 and the Machinery Act 1950.

This bill promotes fairer and more productive workplaces by providing enhanced protections and benefits for both employers and employees through a number of improvements to the employment relations–employment standards legislative framework.

This bill provides for a number of changes to the student loan scheme, including the sharing of information between the Inland Revenue Department and the Australian Taxation Office in relation to New Zealand student loan borrowers residing in Australia; proposes a new residential land withholding tax to act as a collection mechanism for the bright-line test; and provides for the collection of GST on cross-border services and intangibles, including internet downloads and online services.

This taxation omnibus bill introduces amendments to the following enactments: Income Tax Act 2007; Tax Administration Act 1994; Goods and Services Tax Act 1985; KiwiSaver Act 2006; Child Support Act 1991; Student Loan Scheme Act 2011; Gaming Duties Act 1971; and Accident Compensation Act 2001.

This bill amends the Shop Trading Hours Act Repeal Act 1990 to grant territorial authorities a limited power to create bylaws that allow shop trading on Easter Sunday, and enable shop workers to refuse work on Easter Sunday.