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DB 15: Sureties
or “Rules for tax deductions when you guarantee someone else's debt”
You could also call this:

“No tax deductions allowed for share-lending collateral costs”

You can’t claim a deduction for any money you spend as share-lending collateral when you’re part of a share-lending arrangement. This rule is very strict and it overrides the general permission to make deductions. It also overrides sections DB 23 to DB 26, which are other parts of the tax law. This means that even if those other rules would normally let you claim a deduction, you still can’t do it for share-lending collateral.

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Next up: DB 17: Replacement payments and imputation credits under share-lending arrangements

or “Rules for deductions and credits in share-lending arrangements”
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Part D Deductions
Specific rules for expenditure types

DB 16Share-lending collateral under share-lending arrangements

  1. A person is denied a deduction for the amount of expenditure incurred as share-lending collateral under a share-lending arrangement.

  2. This section overrides—

  3. the general permission:
    1. sections DB 23 to DB 26.

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