Homer (68), Marge (62), and Bart jointly own a commercial property in NSW worth $1.8m with $960k in loans. They are considering a testamentary trust so that they can pass down the property to their children and possibly be eligible for the pension. Homer and Marge have 2 properties, home residence and commercial property. Homer and Marge move their share of the commercial property into the TT ($1.2m, assets, $640k in loans, $70k gross rent being 2/3 of $105k). What are the tax implications if Homer and Marge move their 2/3 share into the TT? Can the TT then borrow $600k to buy the remaining 1/3 share from Bart? Will Homer now be eligible for the pension?