Tenants in common

Is it correct that if you were to buy a property with your spouse as 'Tenants in common' say with the high income earner having a 99% interest and the low income earner having 1%, giving the tax benefits of negative gearing to the most appropriate partner and that at a future date you can readjust the split "for natural love and affection" to the high income earner having 1% and the low income earner 99% when you want to dispose of the asset placing the bulk of the capital gains in the hands of the low income earner?
Also, that when you transfer between spouses "for natural love and affection" that there is no stamp duty and no CGT payable?
 
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