Here are some tips to consider when considering an investment opportunity:
 
a.  Invest in the name of the non-working or low income producing spouse where income earned will be taxed at lower rates, or

b.  Holding assets for more than 12 months to reduce the taxable capital gain by 50%, or

c.  Borrowing money to invest and claiming a tax deduction for the interest paid – common examples of this are buying an investment property or share portfolio with borrowed funds, or

d.  Investing through a structure such as a proprietary limited company which caps the tax payable to 30% - particularly attractive where your marginal tax rate is 40% or more