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EZ 23E: Item treated as available for use if access restricted due to Canterbury earthquake
or “Old rule for earthquake-affected items no longer applies”
You could also call this:

“Optional timing for insurance money from Canterbury earthquake damage (no longer applies)”

This part of the law used to talk about insurance for damage caused by the Canterbury earthquakes. It explained how you could choose when to count the money you got from insurance and when to take off any costs. The rule was about timing for your income and deductions. However, this part of the law doesn’t apply anymore. It was taken out of the law on 1 April 2016, so you don’t need to worry about it now.

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Next up: EZ 23G: Insurance for repairs of Canterbury earthquake damage: optional timing rule for income, deductions

or “Removed rule about timing of insurance and repair costs for Canterbury earthquake damage”
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Part E Timing and quantifying rules
Terminating provisions

EZ 23FInsurance for Canterbury earthquake damage causing disposal: optional timing rule for income, deductions (Repealed)

    Notes
    • Section EZ 23F: repealed, on (applying for the 2016–17 and later income years), by section 66(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).