From prosolution.com.au: Using a private company structure for property investment can lead to significant CGT savings, despite the common disadvantages such as no immediate benefit from negative gearing and the inability to access the 50% CGT discount.

Personal borrowing for shares in the company allows PAYG employees to achieve negative gearing while the company retains rental income, and profits can be taxed at a corporate rate, with franking credits available to shareholders upon dividend distribution.

This strategy can ultimately minimize CGT liabilities and offer potential advantages like avoiding land tax surcharges and flexibility in transferring ownership, though it comes with initial setup costs and complexities in borrowing.