02 Jul 09 Div 7A benchmark interest rate for 2009-10 and how it is used - TD 2009/16
This final Taxation Determination was issued on 1 July 2009. It was not previously released in draft form. Its full title is "Income tax: what is the benchmark interest rate applicable for the year of income that commenced on 1 July 2009 for the purposes of Division 7A of Part III of the ITAA 1936 and how is it used?"
For the income year that commenced on 1 July 2009, the benchmark interest rate for the purposes of ss 109N and 109E of ITAA 1936 is 5.75 % per annum.
For a copy of TD 2009/16 go here