Division 7A - benchmark interest rates

For the purposes of Division 7A of Part III of the Income Tax Assessment Act 1936, 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
2013	7.05	TD 2012/15
2012	7.80	TD 2011/20
2011	7.40	TD 2010/18
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

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