This bill amends the Income Tax Act 2007, the Student Loan Scheme Act 2011, and the Tax Administration Act 1994, and contains tax measures announced as part of Budget 2026.

This primary policy objective of this bill is to reduce pressure on council rates by refocusing the purpose of local government, better measuring and publicising council performance, prioritising core services in council spending, strengthening council accountability and transparency, and providing regulatory relief to councils.

This is an omnibus bill that sets the annual rates of income tax for the 2025–26 tax year and contains proposals aimed at improving current settings within a broad-base, low-rate framework and improving settings for tax administration, GST, KiwiSaver, and social policy rules.

This bill amends several components of the Climate Change Response Act 2002, including the biogenic methane component of the 2050 emissions reduction target.

The single broad policy of this omnibus bill is to set up a new regulatory framework for water services delivery.

This bill amends the Auckland Harbour Board and Takapuna Borough Council Empowering Act 1923 to enable certain land owned by Takapuna Boating Club Inc to be used for commercial purposes.

This bill is intended to provide financial support for low-income SuperGold Card cardholders who may otherwise face financial hardship due to high rates bills.

This bill would allow the Government to implement a digital services tax.

The policy proposals in this omnibus bill set the annual rates of income tax for the 2024-25 tax year, aim at improving current settings within a broad-base, low-rate framework, and aim at improving the settings for tax administration, the GST regime, KiwiSaver, and social policy rules administered by Inland Revenue.