Can X sell a rental property he owns to a company of which he is a director and sole shareholder? Yes he can! Will Part VIA apply? No TD 95/4 Income tax: does the simple disposition of an income producing asset by a natural person to a wholly owned private company constitute the carrying out of a scheme to which Part IVA of the Income Tax Assessment Act 1936 will be applied? https://www.ato.gov.au/law/view/document?docid=TXD/TD954/NAT/ATO/00001 See the ATO’s example Note that Part IVA does not apply to the transaction itself – transfer of title. But this doesn’t necessarily mean it won’t apply to the loan arrangement – the example doesn’t cover this. It doesn't say whether Anna causes the company to borrow more money than the loan she had on the property. So seek tax advice before trying this at home.