Proposals also reduce compliance costs for smaller GST-registered suppliers by allowing them to apply to the Inland Revenue for an improved alternative apportionment method. There's a proposal to zero rate the domestic leg of international transport services, applied as part of international transport of goods. This addresses a current inequality where the domestic transport of goods within New Zealand is taxed differently where it's part of international transportation of goods. We propose to expand zero rating of accommodation to subcontracting arrangements.