• Self-managed super fund limited recourse borrowing arrangements interest rates

    The following interest rates charged under a limited recourse borrowing arrangement (LRBA) would be consistent with the safe harbour terms outlined in Practical Compliance Guidelines (PCG) 2016/5 – Income tax arm’s-length terms for limited recourse borrowing arrangements established by self-managed superannuation funds.

    Table 24: Self-managed super fund LRBA interest rates

    Year

    Real property

    Listed shares or units

    2017–18

    5.80%

    7.80%

    2016–17

    5.65%

    7.65%

    2015–16

    5.75%

    7.75%

    Last modified: 22 Sep 2017QC 18123