Australia were made to fight for victory in the opening clash of the T20 World Cup Super 12 stage as they overcame South Africa in a low-scoring contest at the Zayed Cricket stadium in Abu Dhabi on Saturday.
They did the first part well to restrict their opponents to 118-9. And despite losing their way towards the end of the chase, Australia sealed a five-wicket win with a couple deliveries to spare.
Steve Smith (35) and Glen Maxwell (18) shared a 42-run stand for the fourth wicket before Marcus Stoinis (24) and Matthew Wade (15) took them over the line with an unfinished 40-run partnership for the sixth wicket.
Having elected to field first, the Australian attack bowled consistently throughout the innings to keep a lid on South Africa's scoring.
Maxwell was the unlikely bowler to provide the breakthrough. He got one through the defence of the South African captain Temba Bavuma in the second over, and they were soon in trouble at 46-4 in eight overs after strikes from Josh Hazlewood and Pat Cummins.
“I think length was the key, hitting the right length, just on top of the stumps,” Hazlewood said.
“Anything slightly short or fuller seemed easy. The wicket seamed reasonably good, but it was a little bit slow.
“It plays that way during the day and gets easier at night. We've got a number of all-rounders there and Maxi was the man today to bowl the four. It sort of got close in the end but we've got finishers and we were confident in them.”
Australia, in reply, were three down for 38 in the eighth over after Aaron Finch, the captain, fell to Anrich Nortje in the second over before Kagiso Rabada and Keshav Maharaj had both David Warner and Mitchell Marsh back in the dugout.
“The dugout was probably a bit more relaxed than I was,” Australian captain Finch said of the win.
“Stoinis and Wade kept their cool there. It's what experience can do. Maxwell did a really good job.
“In the end we needed a bit of luck to go our way and we got it.”
Aiden Markram was the stand-out batsman in the South African innings. He stroked a 36-ball 40 and was eighth out at 98 in the 18th over. Rabada chipped in with a useful 23-ball 19 not out but the rest of the batting failed to fire.
“We want to talk about us being resilient, big effort by the guys getting it to the last over,” Bavuma said of the South African fight back.
“With the bat - that was definitely not according to plan. Good effort by the bowlers to get it to that stage.
“I think Australia bowled well. They adjusted to conditions, hitting that back of the length. Their spinners too, they didn't give us anything.
“Credit to Aiden, but as a batting team, definitely not to plan. As much as it isn't a day that didn't go to plan, there are positives to take from it. We spoke about it at half time that we weren't going to leave anything out there.”
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Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
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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
SPECS
Engine: Two-litre four-cylinder turbo
Power: 235hp
Torque: 350Nm
Transmission: Nine-speed automatic
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Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
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Torque: 790Nm from 2,000-3,600rpm
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COMPANY PROFILE
Name: Xpanceo
Started: 2018
Founders: Roman Axelrod, Valentyn Volkov
Based: Dubai, UAE
Industry: Smart contact lenses, augmented/virtual reality
Funding: $40 million
Investor: Opportunity Venture (Asia)
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FINAL SCORES
Fujairah 130 for 8 in 20 overs
(Sandy Sandeep 29, Hamdan Tahir 26 no, Umair Ali 2-15)
Sharjah 131 for 8 in 19.3 overs
(Kashif Daud 51, Umair Ali 20, Rohan Mustafa 2-17, Sabir Rao 2-26)
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MATCH INFO
Karnataka Tuskers 110-5 (10 ovs)
Tharanga 48, Shafiq 34, Rampaul 2-16
Delhi Bulls 91-8 (10 ovs)
Mathews 31, Rimmington 3-28
Karnataka Tuskers win by 19 runs
The specs
Engine: 4.0-litre V8
Power: 503hp at 6,000rpm
Torque: 685Nm at 2,000rpm
Transmission: 8-speed auto
Price: from Dh850,000
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RESULTS
Manchester United 2
Anthony Martial 30'
Scott McTominay 90 6'
Manchester City 0