Not a single Australian is ranked among the world's top-10 male squash players. Only two are in the top 50. That is an astonishing fact, because there was a time in the 1980s and 1990s when a squash elite without Australia was unimaginable.
Alongside Pakistan, their players dominated the rankings, won all the important individual and team titles and generally went about exerting the kind of dominance over the sport as they did over many others.
It was an inevitable kind of dominance, because it allied a natural national affinity for sport to a set of systems and structures and produced champion after champion.
The systems of Australian sport were so superior to anywhere else's in the world they could not help but succeed.
Funding for squash in Australia has recently been cut and public courts in parts of the country are shutting down, but thanks to a continuing partnership between Squash Australia and the Australian Institute of Sports (AIS), the infrastructure remains at par, if not better, than most squash-playing countries.
Yet, no champions to match Geoff Hunt, brothers Rodney and Brett Martin, Rodney Eyles or Chris Dittmar.
A while ago, the question of their decline was put to James Willstrop, one of the leading players on the tour.
"Things are a little cyclical," he said. "Everything has its generations. England is having a very strong time at the moment. Egypt also. It's their time and has been for the last couple of years. You can't keep producing generations like Rodney Martin and the rest.
"I don't know why it would be less strong. They have their systems, the AIS but sometimes I think it is just down to luck. The systems are in place, we are trying, but we cannot just keep repeating a fantastic generation."
Willstrop hit upon one of the fundamental questions of sport, to which we keep returning: do good systems produce success, or is success a cyclical phenomena, prone to periodic emergence of exceptional talent?
Right now, this seems particularly relevant.
Australia's cricket team has been in steady decline since 2008, but this year it has reached a rare low: six consecutive Test losses and, like the recent shellacking at Lord's – see gallery – most have not been remotely close.
Much of the analysis has been scathing critiques of a failing system and infrastructure that was once the world's envy.
Everyone wanted to do it the Australian way, so much so that England appropriated many of the procedures and processes, adapted them, and are now beating Australia because of it.
Australia's system is still in place, but, it is argued, its priorities are wrong.
It has not progressed as the world has. The wrong people are in charge.
This is the gist, which is fine and perfectly reasonable, but does it over-egg the importance of that very system?
More pertinently, does it underplay the simple fact that the current crop of Australian cricketers is just not that good?
Look at it the other way.
When the Australian way was producing legend after legend, was the role of the system producing them overplayed?
Could it not have been just that they happened to have a bunch of great individuals emerge around the same time, and found a succession of great leaders to mould them into great sides with great cultures so that, whoever stepped in, however good they may have been, could not help but be infected with a bit of greatness?
Albert Benaiges is a fair guide on these matters.
Running the academy at Al Wasl now, he was one of the heads of Barcelona's revered La Masia academy, responsible for enshrining the Barcelona style that the world fell in love with and brought so much success.
But what happens when Messi, Iniesta and Xavi are no longer there or, as happened last year against Bayern Munich, a new, better system comes along?
In a 2011 interview, unprompted Benaiges pondered Barca's golden age and the role of an academy.
"A working style has been achieved at Barcelona," he said.
"It is a bit of a coincidence that you have three of the best players of the world there currently."
Also, "the type of training you give is one thing, but it also depends on the market. Sometimes you have quality players available, other times you don't … it depends".
This sounds like an answer, the right one, that any infrastructure or system can only be as good as the raw materials that are fed into it.
Maybe the counter-argument, that it is the job of a good, efficient system to turn average and raw material into something superior is not actually a counter, but another valid answer.
osamiuddin@thenational.ae
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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
UAE tour of Zimbabwe
All matches in Bulawayo
Friday, Sept 26 – UAE won by 36 runs
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I
Company profile
Name: Infinite8
Based: Dubai
Launch year: 2017
Number of employees: 90
Sector: Online gaming industry
Funding: $1.2m from a UAE angel investor
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
MATCH INFO
Uefa Champions League semi-final, second leg result:
Ajax 2-3 Tottenham
Tottenham advance on away goals rule after tie ends 3-3 on aggregate
Final: June 1, Madrid
The specs
Engine: 1.6-litre 4-cyl turbo
Power: 217hp at 5,750rpm
Torque: 300Nm at 1,900rpm
Transmission: eight-speed auto
Price: from Dh130,000
On sale: now
Quick%20facts
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Rocketman
Director: Dexter Fletcher
Starring: Taron Egerton, Richard Madden, Jamie Bell
Rating: 3 out of 5 stars
Bugatti Chiron Super Sport - the specs:
Engine: 8.0-litre quad-turbo W16
Transmission: 7-speed DSG auto
Power: 1,600hp
Torque: 1,600Nm
0-100kph in 2.4seconds
0-200kph in 5.8 seconds
0-300kph in 12.1 seconds
Top speed: 440kph
Price: Dh13,200,000
Bugatti Chiron Pur Sport - the specs:
Engine: 8.0-litre quad-turbo W16
Transmission: 7-speed DSG auto
Power: 1,500hp
Torque: 1,600Nm
0-100kph in 2.3 seconds
0-200kph in 5.5 seconds
0-300kph in 11.8 seconds
Top speed: 350kph
Price: Dh13,600,000
Company profile
Company: Verity
Date started: May 2021
Founders: Kamal Al-Samarrai, Dina Shoman and Omar Al Sharif
Based: Dubai
Sector: FinTech
Size: four team members
Stage: Intially bootstrapped but recently closed its first pre-seed round of $800,000
Investors: Wamda, VentureSouq, Beyond Capital and regional angel investors
Off-roading in the UAE: How to checklist
Batti Gul Meter Chalu
Producers: KRTI Productions, T-Series
Director: Sree Narayan Singh
Cast: Shahid Kapoor, Shraddha Kapoor, Divyenndu Sharma, Yami Gautam
Rating: 2/5
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
Points classification after Stage 4
1. Arnaud Demare (France / FDJ) 124
2. Marcel Kittel (Germany / Quick-Step) 81
3. Michael Matthews (Australia / Sunweb) 66
4. Andre Greipel (Germany / Lotto) 63
5. Alexander Kristoff (Norway / Katusha) 43
MATCH INFO
Chelsea 3 (Abraham 11', 17', 74')
Luton Town 1 (Clark 30')
Man of the match Abraham (Chelsea)
The bio
Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.
Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.
Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.
Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
First-round leaderbaord
-5 C Conners (Can)
-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);
-2 C Morikawa (US), M Laird (Sco), C Tringale (US)
Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)
Level B DeChambeau (US), J Rose (Eng)
1 L Westwood (Eng), J Spieth (US)
3 R McIlroy (NI)
4 D Johnson (US)
Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
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