Chief of the Australian Defence Force Gen Angus Campbell delivers the findings from a report documenting possible war crimes committed by his soldiers in Afghanistan, on November 19, 2020 in Canberra, Australia. Getty
Chief of the Australian Defence Force Gen Angus Campbell delivers the findings from a report documenting possible war crimes committed by his soldiers in Afghanistan, on November 19, 2020 in Canberra, Australia. Getty
Chief of the Australian Defence Force Gen Angus Campbell delivers the findings from a report documenting possible war crimes committed by his soldiers in Afghanistan, on November 19, 2020 in Canberra,
In 2013, the Australian government paid a PR company AUD 277,000 ($203,000) of taxpayer money to buy up advertising spots on TV, radio and print publications in Afghanistan, Iran and Pakistan. A portion of the funds also went to distributing 20,000 notebooks with Australian government advertisements on the front and back covers to Afghan secondary school and university students.
“Advertisements” is a misnomer. The campaign, which ran for several years and included hundreds of thousands of dollars more in spending, was not advertising Australia. It was designed to put people off Australia. It showed Afghan refugees, played by actors, being sent to prison camps in Pacific islands, and weeping family members (also actors) discussing how they felt cheated by their asylum-seeking relatives.
In one video, a son asks his father for money to pay smugglers to get him to Australia. The son is caught and deported to a camp in Manus Island. “I was a fool to have believed his words,” the father says. “[My son] will spend many years there with no work or money.”
Australia, according to the campaign, was off-limits to Afghan refugees. And those refugees, the campaign implies, were only going there to make money.
At the same time that the advertising campaign to stop refugees in Australia was in operation, Australian soldiers were conducting a different campaign to create the kind of atmosphere that usually breeds refugees.
On January 7, 2013, Australian troops arrived in a village in Uruzgan province, in the centre of Afghanistan. There they encountered an imam, who was unarmed, sitting with women of the village and teaching their children. The soldiers’ interpreter asked the imam his name, which was Sher Mohammad. It is an extremely common name in Afghanistan. It was also the name of a member of the Taliban who was on a list of targets. The soldiers pulled the imam, who was not affiliated with the Taliban, to a stable next to his home and murdered him.
This incident was one of dozens documented by authorities in Canberra earlier this month in a government inquiry investigating “rumours of serious misconduct by Australia’s Special Forces in Afghanistan” between 2005 and 2016.
“Serious misconduct” is another misnomer. As the report goes on to note, many of the incidents, including the one above, if proven, would constitute war crimes. Other, particularly egregious incidents include junior soldiers being instructed to shoot prisoners in order to practise killing, as well as the planting of weapons near bodies to frame unarmed Afghans. In all, as far as Australian authorities have been able to gather, Australian forces may have murdered at least 39 Afghan prisoners and civilians. At least two were tortured.
The ADF inquiry report is heavily redacted. AAP via Reuters
Tragically, 39 is not a relatively high number in a discussion about murder victims in Afghanistan. In just the first three weeks of this month, 163 civilians have been killed in Afghanistan by the Taliban and other terrorist organisations. Afghanistan does not track figures for domestic murders and other homicides, but they occur frequently.
For the living, however, it matters who is doing the killing. The Australian soldiers’ mandate in Afghanistan is to protect civilian lives. Their failure to do so – their insistence, in the cases noted in the report, on doing otherwise – gives fire to the Taliban’s argument that that mandate is a lie. It is the kind of abuse by foreign powers that helped give rise to the Taliban in the first place. It is the kind of abuse that the Taliban is likely to use as leverage in its negotiations with the Afghan government over how to share power in Afghanistan in the years ahead.
What the Taliban will care little about, but the world ought to be deeply concerned with, however, is the juxtaposition with Australia’s policy towards Afghan asylum-seekers.
There are many in Australia who are sceptical that Afghans arriving at their shores are fleeing horrific conditions and targeted killings. That is why Canberra’s policies of turning asylum-seekers away and deporting them to camps in Pacific Islands have endured for so long. They have endured in spite of repeated claims by humanitarian organisations that the camps’ existence constitutes an abuse of human rights. Now the voters and policymakers who approved of the camps must face the reality that Afghans are fleeing something truly terrifying. They will know it to be true because their own country was part of the terror.
Afghans will know that they have been betrayed by those who were meant to protect them.
Thousands of Afghans have sought asylum in Australia in recent years, but their applications are rarely accepted. NurPhoto via Getty
Australian soldiers' mandate in Afghanistan is to protect civilian lives; their failure to do so gives fire to the Taliban's argument that that mandate is a lie
What happens now? What do the soldiers who committed these acts deserve? What does Australia deserve? What do Afghans – victims and their compatriots – deserve?
“Deserve” is, in some sense, another misnomer. It is the emotional weight attached to the logic of justice. And there are two approaches to justice in the context of crimes, including war crimes: retributive justice and restorative justice. Punishment to deter future crime and restitution to make victims whole again. The national conversation in Australia must contemplate both.
Australian soldiers, it must be said, have done good work in Afghanistan. In the same period covered by the government inquiry, 40 Australian soldiers gave their lives for the sake of Afghanistan's security. Australian taxpayers have given upwards of $1 billion in aid to Kabul.
What the Australian Special Forces accused of these war crimes have done, obviously, must not be allowed to happen again – for the sake of international rule of law and also for the integrity of Australia’s military. The crimes that have been alleged are among the most severe in international criminal law. In the absence of a more general international tribunal for war crimes in Afghanistan – something the International Criminal Court has expressed a desire to see, but which is highly unlikely to ever happen – the full force of Australian law should be felt.
But what Afghans should see is more than restitution for victims’ families (whom Canberra should spare no effort in finding). They should see an acceptance of the reality of their plight from Australian authorities, and a revival of the conversation among the Australian public about Canberra's refugee policy. Part of the restitution owed to Afghans is the restoration of Australia's true values, and its role as a beacon of freedom and a place of refuge.
It is a shorter stage, but one that will lead to a brutal uphill finish. This is the third visit in six editions since it was introduced to the race in 2012. Reigning champion Chris Froome won that race.
A list of the animal rescue organisations in the UAE
Looking for a new family pet? Here are the links to visit when it comes to adopting...
No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.
SUNDERLAND 2005-06
Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.
HUDDERSFIELD 2018-19
Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.
ASTON VILLA 2015-16
Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.
FULHAM 2018-19
Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.
LA LIGA: Sporting Gijon, 13 points in 1997-98.
BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66
The 12 Syrian entities delisted by UK
Ministry of Interior Ministry of Defence General Intelligence Directorate Air Force Intelligence Agency Political Security Directorate Syrian National Security Bureau Military Intelligence Directorate Army Supply Bureau General Organisation of Radio and TV Al Watan newspaper Cham Press TV Sama TV
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
Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
Fringe@Four Line-up
October 1 - Phil Nichol (stand-up comedy)
October 29 - Mandy Knight (stand-up comedy)
November 5 - Sinatra Raw (Fringe theatre)
November 8 - Imah Dumagay & Sundeep Fernandes (stand-up comedy)
November 13 - Gordon Southern (stand-up comedy)
November 22 - In Loyal Company (Fringe theatre)
November 29 - Peter Searles (comedy / theatre)
December 5 - Sinatra’s Christmas Under The Stars (music / dinner show)