The bill also includes a number of minor and technical changes that are necessary to respond to and recover from COVID-19. These will include deferring new regulatory requirements in circumstances where Government agencies or businesses would have difficulty implementing new legislation or requirements that are due to come into force while New Zealand is still responding to COVID-19, deferring existing statutory deadlines and other minor exemptions where compliance would not be possible or would be unreasonably burdensome, mitigating impracticality issues that have arisen through the response to COVID-19—for example, changing the Coroners Act 2006 to enable a coroner to direct a pathologist to takes swabs to test for COVID-19 as part of a post-mortem exam situation where the deceased is suspected to have had COVID-19—to mitigate problems with legislative compliance that have arisen due to physical presence requirements and other technological reasons. 