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SMSF limited recourse borrowing arrangements interest rates

By WSC Group | Created on July 6, 2021
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SMSF limited recourse borrowing arrangements interest rates

The ATO has confirmed that the following interest rates charged under a limited recourse borrowing arrangement ('LRBA') to an SMSF would be consistent with the safe harbour terms the ATO will accept for the 2021/22 financial year.

  • Real property: 5.10%
  • Listed shares or units: 7.10%

(Note that these rates are unchanged from those the ATO accepted for the 2020/21 year).

This material and contents provided in this publication are informative in nature only. It is not intended to be advice and you should not act specifically on the basis of this information alone. If expert assistance is required, professional advice should be obtained.

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