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.
If you would like to discuss this please contact our office.