Structure for IP which will become PPOR

Hi all,

I am going to buy my second  IP (IP2)  which will become PPOR in approx. 2 years time.

My situation is as below:

I have 2 loan Accounts for which my existing PPOR is the security, worth approx $420K.

I have 1 home loan Ac, let's call A with $100K limit and $100 Balance. I have an offset Ac to offset Ac A, let's call A" which has $100K. (Lender 1).

I have 1 IP loan Ac,let's call B with $200K limit and $185K Balance. I have an offset Ac to offset Ac B, let's call B" which has $95K. (Lender 1)

I have 1 loan Ac for 1st IP (IP1) with Lender 2 which is fixed rate, $450K, let's call it C. (Security is IP1,value approx $600K).

All income (PAYG+Rentral) come into A".

Repayment for B and C both go from B.

Any excess in A" (anything over $100K), I transfer to B".

I am going to buy second IP (IP2) for $400K and intend to live in it. The best structure I can think of is as below:

Pay 20% deposit + Stampduty ($95K) from B" and get a new loan of $320K (Ac D) at 80% LVR with Lender 3.

Source more money (Available Equity in PPOR and IP1) to make repayments of B,C and D for next year or so.

Use PAYG + Both rental incomes to reduce the balance of Ac D as this will later become non-tax deductible.

The day I move into IP2 and it becomes PPOR, I transfer $100K from A" into D and rent out my existing PPOR so that

Ac A becomes tax deductible. This way $100K will immediately become from Non-tax deductible to Tax Deductible.

What is your opinion? Is there a better possible structure than this?

Any response is highly appreciated.

Thank You.