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DC 14: Criteria for approval of share purchase schemes: when period of restriction ends
or “Share purchase scheme restriction periods have been removed from the law”
You could also call this:

“Definitions for tax deductions that are no longer part of the law”

This part of the law used to define some terms related to deductions in the Income Tax Act 2007. However, it was removed from the law on 29 March 2018. This means that these definitions are no longer part of the current law.

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Next up: DD 1: Entertainment expenditure generally

or “Rules for claiming business-related entertainment expenses on your taxes”
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Part D Deductions
Employee or contractor expenditure

DC 15Some definitions (Repealed)

    Notes
    • Section DC 15: repealed, on , by section 49 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).