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DB 16: Share-lending collateral under share-lending arrangements
or “No tax deductions allowed for share-lending collateral costs”
You could also call this:

“Rules for deductions and credits in share-lending arrangements”

If you are involved in a share-lending arrangement, you can get a deduction for two things. First, you can deduct any money you spend on replacement payments under the arrangement. Second, you can deduct the amount of imputation credit that is attached to the replacement payment. The rules for attaching imputation credits to replacement payments are found in section OB 64 and section RE 25 of the Income Tax Act 2007.

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Next up: DB 17B: Transfers of emissions units under certain excepted financial arrangements

or “Rules for transferring emissions units in specific financial deals”
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Part D Deductions
Specific rules for expenditure types

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

  1. A person is allowed a deduction for—

  2. the amount of expenditure incurred as a replacement payment under a share-lending arrangement:
    1. the amount of imputation credit attached under sections OB 64 (Replacement payments) and RE 25 (When amount of tax treated as imputation credit) to the replacement payment.

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      Notes
      • Section DB 17 list of defined terms portfolio investment-linked life fund: repealed (with effect on 1 April 2008), on (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).