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DV 25: Hedging of currency movements in Australian non-attributing shares and attributing FDR method interests
or “Tax relief for protecting Australian investments against currency changes”
You could also call this:

“You can claim a deduction for reinstating research and development tax losses”

You can get a deduction for an amount related to reinstating R&D tax losses. This amount is calculated using section MX 7(7). You can claim this deduction in the same income year that you pay the R&D repayment tax. This rule is special because it overrides the usual rules about what you can claim as a deduction.

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Next up: DV 27: Employee share schemes

or “Rules for tax deductions in employee share schemes”
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Part D Deductions
Expenditure specific to certain entities

DV 26Deduction for reinstatement of R&D tax losses

  1. A person is allowed a deduction for the amount given by section MX 7(7) (Reinstatement of R&D tax losses and R&D repayment tax).

  2. The deduction is allocated to the income year in which the person incurs the expenditure of the R&D repayment tax.

  3. This section overrides the general permission and the general limitations.

Notes
  • Section DV 26: inserted (with effect on 1 April 2015 and applying for income years beginning on or after that date), on , by section 111(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).