Offset in the name of the lower income earner Once you have paid off your main residence you will probably want an offset account on one of your investment properties. This will be useful to store cash from rents and wages and also to save up a buffer for emergencies. Where you have used the strategy of buying properties in sole names, some in the name of Spouse A and some in Spouse B, you can move money around to save tax. You would want the cash in the name of the lower income earner as this spouse would generally be the one paying the least tax. Where there are several lenders involved (with that spouse) you would choose the lender with the highest rate. Money in an offset means less interest is incurred which means more income from the property. Keep in mind the legal consequences of ownership in different names too: asset protection estate planning on death effect on spousal loan strategies Perhaps a private loan agreement, even at nil%, can assist in legal planning. This is also another reason to consider purchasing in sole names.