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.