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Just to clarfiy, one's income can lower but not make any difference.. what needs to happen is it needs to lower to the point where it drops you down into the next tax bracket below. When you look at the broad tax brackets in recent years that can mean quite a substantial drop of income.

DV every time.... the main reason, to maximise my cash flow in the first few years of ownership. Do this across multiple IP's and the compounding affect turbo's it. Always look towards maximising cash flow and minimising risk where ever possible.