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Hmmmmmmmmmmm That will require an acctant question. Normally, LMI is a borrow cost and if incurred for buying an IP, its depreciable pver 5 years. You are buying a PPOR, thence going IP so I dunno ? ta rolf

Also be aware that not all 100 % offset are the same. ST George (on PPOR) and Heritage wont work well for you because they reduce the principal rather than u paying less interest ta rolf