Cricket Australia chief Nick Hockley said he was optimistic that the five-Test Ashes series against England can be played in front of crowds as scheduled this year, despite coronavirus concerns.
The series is due to start in Brisbane on December 8 before moving to Adelaide, followed by the traditional Boxing Day Test in Melbourne, then Sydney and Perth.
While Brisbane, Adelaide and Perth are largely virus-free and fans are allowed into venues, Sydney and Melbourne are both in lockdown battling outbreaks of the Delta variant with case numbers and deaths rising.
Some state borders are also closed, complicating matters.
Hockley told local media rising vaccination rates in Australia and the prospect of "vaccine passports" gave him optimism that the series could go ahead as planned.
"We're hopeful that with vaccination rates increasing that we will be able to complete the series as currently scheduled," he said.
After a glacial roll-out, nationwide vaccination efforts have accelerated in recent weeks with 40 per cent of adults now fully jabbed.
Hockley said the pandemic had taught Cricket Australia it needed to be agile in responding to the unexpected, and contingencies were in place.
But he was keen to avoid moving any of the Tests.
"The Ashes is so big, every Test has its own unique character, in the first instance we'll be doing everything we possibly can to play the schedule as planned and very hopeful and optimistic that we will have crowds," he said.
"The one thing I've learnt through this last 18 months is that things can change really, really quickly. We've got a range of protocols that fit any given circumstance and we'll react accordingly. I think it's too early to tell."
Whether England bring a full-strength squad remains to be seen, with some players concerned that their families may be unable to join them because of strict Australian border controls, and if they do they may have to live in bio-secure bubbles.
Hockley said he was sympathetic and Cricket Australia was working to facilitate a smooth passage.
"The work we are doing at the moment is to ensure we provide optimum conditions for both sides and all the support staff and families that want to accompany them," he said.
Australia are due to play Afghanistan in a one-off Test in Hobart beginning November 27 ahead of the Ashes, but the Taliban's takeover of the Asian country has created complications in the absence of its commitment to women's sport.
Under the International Cricket Council's regulations, nations with Test status are required to field national men's and women's teams.
Hockley said it was "a complex and difficult situation" and he would take advice from the government in Canberra.
"We are working and in regular contact with the ICC and the Australian government and we will take our lead from them," he told reporters. "As it currently stands the Test is due to proceed."
MEYDAN RESULTS
6.30pm Baniyas (PA) Group 2 Dh125,000 (Dirt) 1,400m
Winner ES Ajeeb, Sam Hitchcock (jockey), Ibrahim Aseel (trainer).
7.05pm Maiden (TB) Dh165,000 (D) 1,200m
Winner Galaxy Road, Antonio Fresu, Musabah Al Muhairi.
7.40pm Maiden (TB) Dh165,000 (D) 1,400m
Winner Al Modayar, Fernando Jara, Ali Rashid Al Raihe.
8.15pm Handicap (TB) Dh170,000 (D) 1,900m
Winner Gundogdu, Xavier Ziani, Salem bin Ghadayer.
8.50pm Rated Conditions (TB) Dh240,000 (D) 1,600m
Winner George Villiers, Tadhg O’Shea, Satish Seemar.
9.25pm Handicap (TB) Dh175,000 (D)1,200m
Winner Lady Parma, Connor Beasley, Satish Seemar
10pm Handicap (TB) Dh165,000 (D) 1,400m
Winner Zaajer, Fernando Jara, Ali Rashid Al Raihe
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
What is safeguarding?
“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.
Race card
1.30pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m
2pm: Handicap (TB) Dh 84,000 (D) 1,400m
2.30pm: Maiden (TB) Dh 60,000 (D) 1,200m
3pm: Conditions (TB) Dh 100,000 (D) 1.950m
3.30pm: Handicap (TB) Dh 76,000 (D) 1,800m
4pm: Maiden (TB) Dh 60,000 (D) 1,600m
4.30pm: Handicap (TB) Dh 68,000 (D) 1,000m
Sukuk explained
Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.
ZAYED SUSTAINABILITY PRIZE
How to protect yourself when air quality drops
Install an air filter in your home.
Close your windows and turn on the AC.
Shower or bath after being outside.
Wear a face mask.
Stay indoors when conditions are particularly poor.
If driving, turn your engine off when stationary.