Ma'a Nonu and the Wellington Hurricanes defeated the ACT Brumbies 29-9 to reach the Super Rugby final. Mark Tantrum / Getty Images / June 27, 2015
Ma'a Nonu and the Wellington Hurricanes defeated the ACT Brumbies 29-9 to reach the Super Rugby final. Mark Tantrum / Getty Images / June 27, 2015
Ma'a Nonu and the Wellington Hurricanes defeated the ACT Brumbies 29-9 to reach the Super Rugby final. Mark Tantrum / Getty Images / June 27, 2015
Ma'a Nonu and the Wellington Hurricanes defeated the ACT Brumbies 29-9 to reach the Super Rugby final. Mark Tantrum / Getty Images / June 27, 2015

‘Clear minds’ and ‘hard work’ brought Wellington Hurricanes and Otago Highlanders to Super Rugby final


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The Wellington Hurricanes will adhere to their clinically efficient game plan and not allow the death of Jerry Collins or impending departure of three stalwarts to form an emotional barrier as they seek to end 20 years of frustration on Saturday.

The Hurricanes host an improving Otago Highlanders outfit on Saturday in the first all-New Zealand Super Rugby final since the “Fog Final” in 2006, when the Wellington-based side lost to the Canterbury Crusaders.

Unable to match that potential in an inconsistent period since, Chris Boyd’s side have this season shaken off the tag as a team with a million dollar backline but lacking steel, particularly when put under pressure.

That ability to handle stressful situations was no more evident than in the last month, following the June 5 death of former loose forward Collins in a car crash in France.

The team found out about Collins’ demise an hour before their regular season clash with the Highlanders in Napier and proceeded to post a 56-20 thrashing of the visitors.

They then beat the Waikato Chiefs in their season finale in an away game in their former feeder province of Taranaki and also looked utterly clinical in their 29-9 victory over the ACT Brumbies in the semi-final last week.

Hurricanes stalwarts Conrad Smith, Ma’a Nonu and Jeremy Thrush are among six players leaving the team after the final and while the side were aware of the significance of hosting their first final at a sold-out Wellington Regional Stadium, sentimentality will have no role to play in the match.

“There is no emotional button in this game,” Boyd told reporters on Thursday. “We need to keep clear minds and to stick to a process,” he added of the approach that has served them so well this season.

“How could the emotion not take care of itself when there are 35,000 people at the Cake Tin and it’s game on?”

The Highlanders, who were beaten by the Crusaders in their only other appearance in the final in 1999, have also exceeded pre-season expectations just by making the final.

The Dunedin-based side have been cobbled together by cast-offs, other side’s second stringers or in the case of All Blacks Malakai Fekitoa and Waisake Naholo, players who were simply discarded before they had a chance to prove their credentials.

That mentality has helped galvanise the team, something which the coaches looked for when they recruited their squad.

“We select people on character and hard work and that’s what you’ve seen from this side this year,” assistant coach Scott McLeod told Reuters.

The Highlanders may have been beaten twice by the Hurricanes this season but easily dispatched the two-time champions Chiefs and last year’s winners NSW Waratahs in the play-offs and were not being taken lightly.

“They are worthy finalists,” Boyd said.

“From the last time we played them they have secured top-six with victory over the Blues and beaten the Chiefs and Waratahs.

“In my mind that makes them completely worthy finalists.”

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May 2017

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September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

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May 2025

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July 2025

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August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

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If a business does not apply for the refund on time, they lose their credit.

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3. More tax audits

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4. More beneficial VAT and excise tax penalty regime

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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

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