The related party LRBA interest rates under the safe harbour provisions have been announced for 2020/21. A lesser rate may be utilised provided it can be justified as comparable to an arm’s length lender.
Financial Year | Real Property | Listed Shares/Units |
2020/21 | 5.1% | 7.1% |
2019/20 | 5.94% | 7.94% |
2018/19 | 5.8% | 7.8% |
2017/18 | 5.8% | 7.8% |
2016/17 | 5.65% | 7.65% |
2015/16 | 5.75% | 7.75% |