There are few cities blessed with that heady combination of urban grit, cultural diversity and laidback beach life. When you find them you want to pack your bags and move there. Think Rio, Los Angeles and Cape Town - and Sydney, lucky enough to be built around one of the world's most spectacular natural harbours. The coastline here ranges from rugged wild beaches facing the open ocean to secluded coves where snorkellers can encounter Eastern blue grouper, cuttle fish and Bennett's nudibranch.
Sydney's best-known beach is Bondi, targetted by surfers, backpackers and boho locals, as well as expats who believe they have landed the good life. I adore a morning swim here, followed by coffee at Jeds at the Seven Ways crossroads in North Bondi. That sets me up for a favourite Sydney ritual: the Bondi to Bronte Ocean Walk sweeping around the stunning sandstone cliffs. Every springtime the trail hosts Sculptures by the Sea, a temporary outdoor art exhibition featuring more than 100 sculptures by artists from Australia and beyond.
North of Sydney is one of the city's favourite seaside spots: Manly Beach, which is reached by ferry across Sydney Harbour. I can spend long days here eating ice-cream on the boardwalk, swimming in front of the Manly Life Saving Club and skipping down Cabbage Tree Bay Coastal Walk to Shelly Beach to catch the last of the day's rays. At dusk chattering lorikeets come to roost among Manly's fringe of pine trees.
Of all Sydney's beaches the most beautiful may be the one farthest from downtown: Palm Beach at the northern end of a 30-kilometre-long peninsula. The beach backs on to dunes and classic Australian bush, and at the far tip stands the Barrenjoey Lighthouse dating back more than a hundred years and still warding off ships today. With this much variety within striking distance of downtown Sydney, clearly the wise - and not to mention the most fun - thing to do is grab your swimwear and hit the beach.
Bondi Beach
Located in the eastern suburbs of the city, this 1km stretch has become synonymous with the laidback Aussie lifestyle. Bondi's booming surfing breaks are legendary and its two lifesaving clubs are among the oldest in Australia. The northern end of the beach is usually the safest for swimming, and there are also the Children's Wading and Wally Weekes pools built into the rock here. Changing rooms can be found at the Bondi Pavilion, a community cultural centre with an art gallery, theatre and cafe. At the other end of Bondi is Icebergs Club, which is also open to day-paying visitors. The club has an oceanside Olympic-sized lap pool, kids' pool and a bistro overlooking Bondi's golden sands. Between May and early October, scan the sea for migrating whales. My favourite time at Bondi is weekday mornings when commuters slip down for a surf or swim before heading to the office. Personal trainers can be seen pushing their clients' limits at North Bondi's public outdoor jungle gym. At dusk, head to North Bondi Italian for the views, the fashion-forward crowd and the food: squid with chilli, barramundi with ginger and polenta with gorgonzola.
Manly Beach
Reached by ferry from the Circular Quay Wharf, the journey alone is worth the trip to Manly. The ferry chugs between the Sydney Harbour Bridge and Opera House, heading past the North and South Heads, before arriving 40 minutes later at Manly Wharf. A sign above the landing deck reads "Five miles from the city, a million miles from care". A short walk along the esplanade from here is Oceanworld Manly where there are touch pools and a daily seal show. The "Shark Dive Xtreme" adventure allows guests to dive in a tank with grey nurse sharks. There is also the Manly Art Gallery and Museum and a harbour beach with calm waters. For ocean surf, visitors must head down the pedestrianised Corso lined with surfing stores, seafood restaurants, pie shops and gelaterias. Manly Beach is one of Sydney's longest, a 3km-stretch popular with swimmers, surfers and kayakers. Dine immediately on the beach at The Pantry Manly which serves calamari tagliatelle, grilled sardines and pickled octopus. Manly Surf School offers private and group lessons (also at Collaroy Beach, Long Reef Beach & Palm Beach - farther north). Their Day Tour teaches guests about the history of surfing and the basics of getting on a board before finding the best waves that day - which might be at any of the Northern Beaches. The Australian Open of Surfing takes place every February here, showcasing the best in Australian surfing, skateboarding, music and fashion.
Bronte Beach
Hugged by headlands, "Bronte the Beautiful" is a quiet and unpretentious beach popular with families. The 30-metre-long ocean pool built into the rock at the south end of the beach is one of the best spots in Sydney for protected swimming. On the beach itself there can be a strong rip tide in a heavy swell; its name, the Bronte Express, reflects its high speed. Beach swimmers should be alert to the currents. Always swim between the flags, the area monitored by volunteers from the Bronte Surf Lifesaving Club. Back on the beach a natural sandstone cave provides shade during the hottest part of the day. Up the stairs from here is Bronte Park where there are barbecue hotplates and picnic cabanas. The park extends westwards to a gully and small creek. The 2012 Bondi to Bronte Ocean Swim, a 2km-long race starting at the Bondi Pavilion and following a southerly course around McKenzie's point to Bronte Beach, will take place on December 2 with 2,500 swimmers taking part.
Palm Beach
"Palmie", as locals call it, is a long wild stretch of golden sand along a peninsula with water on all sides: the Pittwater to the west, Tasman Sea to the east and Broken Bay to the north. As Sydney's most northerly coastal suburb it is also its most beautiful - hailing some of the city's most expensive properties. Arrive early in the day for brunch at the Boathouse Palm Beach, which serves French toast with berry coulis, poached eggs, and avocado on rye. The restaurant is on the Pittwater side of the peninsula and only a short walk from the beach itself. Otherwise bring a picnic and stake out the beach's southerly end near the Lifesavers Club. All-day river cruises operate from Palm Beach Wharf up to Ku-Ring-Gai Chase National Park. Boats stop at Bobbin Head for lunch before cruising to Cottage Point and Patonga.
Tamarama Beach
One beach up from Bondi, this is the hotspot for the bright, young and body-beautiful set. Surrounded by high cliffs, the beach is deeper than it is long with less than 100m of shoreline. Because of its deep water, small size and easterly aspect, Tamarama is one of the most treacherous beaches on Australia's east coast, with more rescues per thousand bathers than any other of Sydney's beaches. Lifesavers closely patrol the beach posting different coloured flags to indicate current conditions. A small swell here can give rise to four-metre waves and bodysurfers should prepare themselves for a sharp, fast ride. At the back of the beach, Tamarama Park has a simple beach cafe serving smoothies and shakes. Yoga by the Sea runs sessions at Tamarama Surfclub's studio up on the cliffs; drop-in classes are open to visitors.
Shelly Beach
Backing on to Sydney Harbour National Park, this sheltered cove is protected from swell by a reef and is the only inland-facing ocean beach on the east coast of Australia. That makes for easy swimming, and the good visibility and diverse marine life also draws snorkellers and scuba divers. At the back of the beach among bushland are picnic areas; there is also a restaurant, Le Kiosk, serving mussels, fish 'n' chips and grilled snapper. From here a meandering path leads up to a lookout with breathtaking views of the scalloped bays of the Northern Beaches. Halfway between Shelly and Manly beaches is one of Sydney's best surf breaks, the Bower. Two other well-known breaks, the Winki and Deadman's, are also located nearby. Every January is the Cole Classic, Australia's biggest open-water ocean swim. It is a relatively short sprint from Shelly Beach to Manly Beach with 1km and 2km classes. Not only are the fastest swimmers rewarded; the Mr and Mrs Average Prize goes to the man and woman whose times are closest to the average.
If you go
The flight A return flight from Abu Dhabi to Sydney with Etihad Airways (www.etihad.com) costs from Dh7,530 return, including taxes, and takes 14 hours
The package Tselana Travel (www.tselana.com; 00 33 1 55 35 00 30 ) can organise a six-night trip to Sydney from Dh14,911 per person (based on two people sharing) with three nights at the Four Points by Sheraton Darling Harbour in a Deluxe Harbour View room and three nights at the Sofitel Sydney Wentworth in a Luxury room (garden or courtyard View) with daily breakfast, including roundtrip flights with Emirates from Dubai to Sydney in economy class
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Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Why your domicile status is important
Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.
Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born.
UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.
A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.
UK’s AI plan
- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
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Company%20profile
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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Results
5pm: Maiden (PA) Dh80,000 (Turf) 1,600m; Winner: Rawat Al Reef, Adrie de Vries (jockey), Abdallah Al Hammadi (trainer)
5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m; Winner: Noof KB, Richard Mullen, Ernst Oertel
6pm: Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Seven Skies, Bernardo Pinheiro, Qaiss Aboud
6.30pm: Handicap (PA) Dh80,000 (T) 2,200m; Winner: Jabalini, Szczepan Mazur, Ibrahim Al Hadhrami
7pm: UAE Arabian Derby – Prestige (PA) Dh150,000 (T) 2,200m; Winner: Dergham Athbah, Richard Mullen, Mohamed Daggash
7.30pm: Emirates Championship – Group 1 (PA) Dh1,000,000 (T) 2,200m; Winner: Somoud, Richard Mullen, Jean de Roualle
8pm: Abu Dhabi Championship – Group 3 (TB) Dh380,000 (T) 2,200m; Winner: Irish Freedom, Antonio Fresu, Satish Seemar
Read more from Aya Iskandarani
FULL%20RESULTS
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More from Neighbourhood Watch
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
The specs
Engine: 2.5-litre, turbocharged 5-cylinder
Transmission: seven-speed auto
Power: 400hp
Torque: 500Nm
Price: Dh300,000 (estimate)
On sale: 2022
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
More from Rashmee Roshan Lall
Business Insights
- Canada and Mexico are significant energy suppliers to the US, providing the majority of oil and natural gas imports
- The introduction of tariffs could hinder the US's clean energy initiatives by raising input costs for materials like nickel
- US domestic suppliers might benefit from higher prices, but overall oil consumption is expected to decrease due to elevated costs
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
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COMPANY%20PROFILE
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Racecard
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Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
Baby Driver
Director: Edgar Wright
Starring: Ansel Elgort, Kevin Spacey, Jamie Foxx, Lily James
Three and a half stars
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New UK refugee system
- A new “core protection” for refugees moving from permanent to a more basic, temporary protection
- Shortened leave to remain - refugees will receive 30 months instead of five years
- A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
- To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
- Under core protection there will be no automatic right to family reunion
- Refugees will have a reduced right to public funds
Tips from the expert
Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.
- Sellers should focus on providing high-quality used goods at attractive prices to buyers.
- It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
- Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
- Be creative and look around your home for valuable items that you no longer need but might be useful to others.
Tell-tale signs of burnout
- loss of confidence and appetite
- irritability and emotional outbursts
- sadness
- persistent physical ailments such as headaches, frequent infections and fatigue
- substance abuse, such as smoking or drinking more
- impaired judgement
- excessive and continuous worrying
- irregular sleep patterns
Tips to help overcome burnout
Acknowledge how you are feeling by listening to your warning signs. Set boundaries and learn to say ‘no’
Do activities that you want to do as well as things you have to do
Undertake at least 30 minutes of exercise per day. It releases an abundance of feel-good hormones
Find your form of relaxation and make time for it each day e.g. soothing music, reading or mindful meditation
Sleep and wake at the same time every day, even if your sleep pattern was disrupted. Without enough sleep condition such as stress, anxiety and depression can thrive.