My wife works part time and earns 10% of my income. Obviously it would be beneficial if a negatively geared property was in my name & positively geared property in her name (to minimise tax). As I earn 90% of the income, I need to be on the loan. How do I structure the contract (ownership structure) to allow for a negatively geared property to turn positively geared & not pay the extra tax? I've heard of discretionary unit trusts? I think this gives me the ability to change the apportionment of ownership without transferring the title. Is this the best way to go for me?