Division 7A example

$100,000 Division 7A Loan Repayment Example

Minimum yearly repayment on a $100,000 unsecured Division 7A loan for 2025-26, using the 8.37% benchmark rate and a 7-year term.

2025-26 Unsecured 7-year term
Full loan breakdown
Loan amount$100,000
Loan typeUnsecured
Loan term7 years
Benchmark rate8.37%
Minimum yearly repayment$19,451
Interest component (year 1)$8,370
Principal component (year 1)$11,081
Closing balance after year 1$88,919
Why this example matters

Division 7A requires the minimum repayment to be made by 30 June each year. If the repayment is missed, the shortfall can be treated as an unfranked deemed dividend rather than a simple loan shortfall.

Compare nearby loan sizes: $50,000, $100,000, $200,000, and $500,000. Need a custom result? Use the Division 7A Calculator to change the loan amount, loan type, and financial year.


Last updated 22 May 2026 Tax year 2025-26

Data sources: ATO (ato.gov.au), Services Australia

This tool is general information only, not financial advice.

Reviewed by AusTax Tools Editorial Desk

Read our methodology →