The bill also proposes improvements to the GST apportionment rules. These rules are used to determine GST input tax deductions, where an asset is used partly to conduct a GST-registered business and partly for a private or exempt use. The current rules prescribe a formula for apportionment. One proposed change would reduce compliance costs for smaller GST-registered suppliers by allowing them to apply to the Inland Revenue to use an alternative apportionment method.