amounts covered by qualifying commercial loans are "excluded" from the calculations under division 7a. to qualify, such loans must be in writing and meet the minimum interest rate and maximum term criteria set by the ato. the rate of interest on these loans must not be less than a prescribed benchmark interest rate for each year of the loan. the term of the loan must not exceed either 25 years, if the loan amount is secured by a registered mortgage over real property, or 7 years otherwise. the rules also require that minimum repayments of the loan take place over the term of the loan, in accordance with an ato prescribed formula.