The bill also proposes to introduce measures to modernise GST information requirements. One objective of this is to reduce the compliance costs, but where businesses might face costs for some proposals, the committee has recommended that the application date be deferred to 1 April 2023, to give businesses time to adapt. The bill proposes a new pooled alternative rate option for calculating fringe benefit tax on attributed benefits to support changes resulting from the new top personal tax rate. The committee has suggested a simplified threshold of $160,000 salary and $13,400 attributed benefits to make it easier for employers to work out whether employees should be on the highest or second-highest fringe benefit tax rate. Another recommendation from the committee relates to the local authorities measures in the bill. The committee recommends extending the dividend exemption to partly owned council-controlled organisations (CCOs) and holding company CCOs with 100 percent public ownership.