With too many investment borrowers paying loans back at rates in excess of five per cent and home loans available at rates of less than four per cent, there's one easy remedy to Australia's budget consuming negative gearing regime.Deeming is already a feature of pensions and savings.Make it a feature of borrowing too.Let the negative gearing calculation for working out tax losses infer a borrowing rate near the lower end of the market range.Expect lenders' rates to follow.Try this and flip a slice of cash flow negative investments into cash flow positive.Teaching financial literacy for once.