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  • 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 27: Self-managed super fund LRBA interest rates

    Year

    Real property

    Listed shares or units

    2022–23

    5.35%

    7.35%

    2021–22

    5.10%

    7.10%

    2020–21

    5.10%

    7.10%

    2019–20

    5.94%

    7.94%

    2018–19

    5.80%

    7.80%

    2017–18

    5.80%

    7.80%

    2016–17

    5.65%

    7.65%

    2015–16

    5.75%

    7.75%

    Last modified: 13 Jan 2023QC 18123