Division 7A - benchmark interest rates

For the purposes of Division 7A, the benchmark interest rate for an income year is the ‘indicator lending rates – bank variable housing loans interest rate’ last published by the Reserve Bank of Australia before the start of the income year.

Year of income Ended 30 June…	%	Reference
2010	5.75	TD 2009/16
2009	9.45	TD 2008/19
2008	8.05	TD 2007/23
2007	7.55	TD 2006/45
2006	7.3	TD 2005/31
2005	7.05	TD 2004/28
2004	6.55	TD 2003/19
2003	6.3	TD 2002/15
2002	6.8	TD 2001/20
2001	7.8	TD 2001/1
2000	6.5	TD 1999/39
1999	6.7	TD 98/21

What to read/do next

• Division 7A calculator and decision tool
• Division 7A essentials

Last Modified: Tuesday, 1 September 2009