On 1 July 2021, Jarrod was transferred to the Singapore office of his company, WIN Ltd, for five years. His wife Rosie accompanied him to Singapore. In Singapore they lived in a house owned by the company and leased their Sydney residence. While residing in Singapore Rosie borrowed $500 000 from the ANZ Bank on 1 December 2021, to fund the purchase of 10 000 shares in WIN Ltd. During the 2021/2022 tax year Rosie received $98 000 as her share of net rental income from the lease of their Australian home, and $8 500 in fully franked dividends from WIN Ltd. She incurred $7 300 to refurbish the bathroom, $3 500 to install the boundary fence between her property