The prime minister has declared he will use 2014 to build community support to recognise Indigenous Australians in the constitution.

Tony Abbott flagged this intention in his new year message, which was delivered as a series of Labor-era programs took effect – including the new school funding system, a dental health scheme, new laws for charities, new oversight of aged care services, and a new avenue for workplace bullying complaints.

Several changes initiated by the new Coalition government also come into effect, including an incentive to help Tasmanian job seekers and tighter rules for parliamentarians claiming taxpayer-funded entitlements. The government also plans to reduce the amount small businesses can claim via the instant asset write-off, with the change to apply from 1 January.

In a pre-recorded message, Abbott wished Australians a happy new year. “We are a great country and a great people. We believe in family, in community; in doing things for love, not just money; and living our ideals,” he said. “May we all be nearer to our best selves in 2014, government included.”

The prime minister said he hoped this year would see more people “have a go” by starting new businesses, building new houses, undertaking further study, making investments and planning for the future “because that’s how we build the stronger and more prosperous country that we all want”.

“The government will do its part: we’re scrapping bad taxes, we’re cutting red and green tape, we’re ending waste, we’re building infrastructure and strengthening the budget,” he said.

“My plan is to give you more choice, more freedom and fewer government demands so that you can build a better future for yourself and for our country.

“A strong country always has a deep appreciation of its history and this year we commence the commemoration of the centenary of Anzac and I hope that you will take part.

“I will also start the conversation about a constitutional referendum to recognise the first Australians. This would complete our constitution rather than change it.”

The opposition leader, Bill Shorten, said keeping Australians in work would be one of the biggest challenges the nation faced in 2014, in an apparent reference to Holden’s decision to close its local car-making operations.

“The kind of job losses that occurred towards the end of 2013 can’t be allowed to happen again this year,” Shorten said in his new year message.

“To confront the challenges of the future, our resolve must be durable and unwavering. We must continue to fight for the fair go and ensure every Australian has the opportunity to reach their full potential – through education, proper healthcare or a hand when they need it most.”

Separately, senior Labor politicians used media appearances on Tuesday to attack the government over the planned reduction in a tax break available to small businesses.

The former government increased the threshold for instant asset write-off from $1,000 to $6,500, allowing small businesses to immediately claim a deduction for depreciating assets costing less than that amount. The Coalition’s legislation to repeal the mining tax would bring the threshold back to $1,000, which it says is consistent with the level that applied prior to the introduction of the mining and carbon taxes. The reduction will apply to assets that are first used or installed ready for use on or after 1 January, 2014.

The legislation currently faces a hold-up in the Senate, where Labor and the Greens maintain their power to block bills until the new upper house takes effect in July. But it is understood the government intends to stick with the 1 January, 2014 start date even if the legislation does not pass until later this year, citing the fact tax returns for the current tax year are not submitted until July onwards.

The shadow treasurer, Chris Bowen, said the move undermined the Coalition’s claim to be the friend of small business and the government was “trying to sneak” the measure through. The acting opposition leader, Penny Wong, said Abbott could “afford to give a tax cut to multinational companies but he’s slogging small businesses to pay for it”.

The new year also heralds new rules for federal parliamentarians claiming taxpayer-funded benefits. The measures were announced in November, after a series of stories about numerous parliamentarians making dubious expense claims to attend weddings. During the controversy, Abbott repaid about $1,700 associated with his attendance at two weddings in 2006 – those of his then colleagues Sophie Mirabella and Peter Slipper.

The changes announced by special minister of state Michael Ronaldson will require parliamentarians to pay a 25% penalty if they make an adjustment to any travel claim made after 1 January, 2014, unless it is the result of an error made by the Department of Finance. A grace period means MPs and senators will be able to make adjustments within 28 days without penalty. Mandatory training will be provided for parliamentarians and their offices if more than one incorrect claim is lodged within a financial year.

Parliamentarians had until 1 January to comply with a new government ban on the employment of family members – including a spouse, partner, parent or child – within that politician’s own office. The Greens said the changes did not go far enough and an integrity commissioner was needed.

An Abbott government scheme to boost jobs in Tasmania is now underway. It offers a one-off payment of $3,250 to a business that employs an eligible job seeker on a full-time basis for at least six months. The amount is paid at the end of the six months.