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DB 57: Payments to spouses, civil union partners, or de facto partners other than for services
or “Payments to partners can't be deducted unless for services or approved”
You could also call this:

“Rules for claiming deductions in multi-country arrangements”

You can’t claim a deduction if it’s not allowed under subpart FH. This subpart deals with hybrid and branch mismatches of deductions and income from arrangements involving multiple countries.

If subpart FH says you can treat something as a deduction, then you can claim it as a deduction.

These rules are important and can override or add to the general permission for deductions. However, the general limitations on deductions still apply.

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Next up: DB 58: Adjustment for avoidance arrangements

or “Rules for claiming deductions when avoidance arrangements are involved”
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Part D Deductions
Specific rules for expenditure types

DB 57BMatching of deductions and income from multi-jurisdictional arrangements

  1. An amount is not a deduction of a person if the deduction is denied under subpart FH (Hybrid and branch mismatches of deductions and income from multi-jurisdictional arrangements).

  2. An amount treated as a deduction of a person under subpart FH is a deduction of the person.

  3. Subsection (1) overrides, and subsection (2) supplements, the general permission. The general limitations still apply.

Notes
  • Section DB 57B: inserted, on , by section 10(1) (and see section 10(2) for application) of the Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018 (2018 No 16).