India's bowlers were left frustrated and wicketless as rain wiped out most of the opening day's play in the third Test against Australia in Brisbane on Saturday.
Australia were 28 for no loss when play was abandoned, with Usman Khawaja unbeaten on 19 and Nathan McSweeney four not out after facing only 13.2 overs at a rain-sodden Gabba.
India captain Rohit Sharma won the toss and elected to field first but his hope of early wickets proved forlorn, rain halting play in the sixth over for about 30 minutes and dashing his pace bowlers' hopes of finding their rhythm.
The rain returned to bring an early lunch and persisted until play was abandoned late in the afternoon, short-changing a crowd of 30,145.
The Gabba pitch had a green tinge on what had been a steamy, overcast morning, promising a stiff examination for Australia's top order, but the ball ultimately did little off the spongy pitch.
Barring a probing, opening burst by Jasprit Bumrah, who repeatedly beat Khawaja's bat, the Indian pacers were culpable of bowling too short.
Khawaja capitalised, smashing Mohammed Siraj to the fence with a couple of sweetly struck pull shots but the weather denied a healthy crowd more action.
With the five-Test series poised at 1-1, India made two changes to the side that lost by 10 wickets in the day-night test in Adelaide – Ravindra Jadeja replacing spinner Ravichandran Ashwin and Akash Deep coming in for struggling paceman Harshit Rana.
Australia made only one change, with quick Josh Hazlewood replacing Scott Boland after recovering from a side injury.
Rohit, whose poor form with the bat has heaped pressure on his captaincy, will continue to bat at number six, with KL Rahul and Yashasvi Jaiswal retained as the opening combination.
"There's a lot of grass and it looks a little soft as well so we want to try and make the best use of the conditions and try and see what we can do with the ball up front," Rohit had said after winning the toss, adding that the mood in the Indian dressing room was "absolutely buzzing".
"The guys are looking forward to the Test match. It's been always nice to come here and play some really good cricket and, yeah, when you talk about how everyone's feeling, they want to come out here and showcase themselves."
As it was, India will have to wait until day two to show their skills and may need early wickets to force a third consecutive result in the series.
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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
US PGA Championship in numbers
1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.
2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.
3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.
4 Louis Oosthuizen has now finished second in all four of the game's major championships.
5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.
6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.
7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.
8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.
9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.
10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.
11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.
12 Paul Casey was a combined 12 under par for his first round in this year's majors.
13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.
14 The world ranking of Justin Thomas before his victory.
15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.
16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.
17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.
18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).
