India captain Rohit Sharma after being dismissed by Pat Cummins during day five of the fourth Test in Melbourne. Getty Images
India captain Rohit Sharma after being dismissed by Pat Cummins during day five of the fourth Test in Melbourne. Getty Images
India captain Rohit Sharma after being dismissed by Pat Cummins during day five of the fourth Test in Melbourne. Getty Images
India captain Rohit Sharma after being dismissed by Pat Cummins during day five of the fourth Test in Melbourne. Getty Images

Australia v India: Rohit Sharma and Virat Kohli near exit as Pat Cummins stars in dramatic Melbourne Test win


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Australia showed tremendous resolve to eke out a stunning victory over India in the final hour of the last day of the fourth Test against India in Melbourne to take an unassailable 2-1 lead in the series on Monday.

India seemed well on their way to securing a draw as they were cruising at 121-3, with opener Yashasvi Jaiswal (84) and wicketkeeper Rishabh Pant (30) barely troubled by the Aussie bowling in pursuit of a 340-run target.

However, Pant, who had restrained himself up until then, went after part-time spinner Travis Head and was caught near deep mid wicket. That dismissal triggered a sensational collapse as India were bowled out for 155 in a little over 20 additional overs.

They lost seven wickets for 34 runs, with the Australian bowlers extracting pace and also turn on an up-and-down Melbourne pitch.

Australia now can't lose the series and are well placed to secure a spot in the World Test Championship final. South Africa are the other side who have qualified for the final next year.

Seamer Scott Boland was the star of the day once again, picking up 3-39, with captain Pat Cummins enjoying a sensational Test as he snared 3-28 to go with his three-wicket haul in the first innings and critical knocks of 49 and 41.

Spinner Nathan Lyon dismissed Mohammad Siraj to complete the 184-run victory.

While Cummins had a match to remember, his counterpart Rohit Sharma, on the other hand, was dismissed for a single digit score once again while fellow out-of-form veteran Virat Kohli was caught behind the wicket driving for the umpteenth time.

The series is almost certainly the last in whites for Rohit, while Kohli is also unlikely to play Tests for India much longer.

There is growing speculation that one or both could retire soon from Tests matches, or could even be asked by the selectors to step aside.

In the morning session, captain Cummins struck twice in an over and left-arm quick Mitchell Starc dismissed Kohli cheaply once again after Australia were bowled out for 234.

Cummins ended a cautious 25-run stand between Jaiswal and Rohit when the latter edged straight to Marsh at gully.

  • Australia spinner Nathan Lyon picks up the last wicket of Mohammed Siraj to win the fourth Test against India in Melbourne. Getty Images
    Australia spinner Nathan Lyon picks up the last wicket of Mohammed Siraj to win the fourth Test against India in Melbourne. Getty Images
  • Debutant Sam Konstas, left, and Australia captain Pat Cummins celebrate winning the fourth Test. Getty Images
    Debutant Sam Konstas, left, and Australia captain Pat Cummins celebrate winning the fourth Test. Getty Images
  • Rohit Sharma failed once again with the bat. Getty Images
    Rohit Sharma failed once again with the bat. Getty Images
  • Rishabh Pant played a rash shot to trigger a dramatic collapse. AP
    Rishabh Pant played a rash shot to trigger a dramatic collapse. AP
  • Yashasvi Jaiswal was declared caught behind in controversial circumstances. EPA
    Yashasvi Jaiswal was declared caught behind in controversial circumstances. EPA
  • Australia clinched a stunning win in front a record crowd at the Melbourne Cricket Ground. The fourth Test saw a total attendance of over 350,000. AP
    Australia clinched a stunning win in front a record crowd at the Melbourne Cricket Ground. The fourth Test saw a total attendance of over 350,000. AP

Five balls later, Cummins had his second victim when KL Rahul, forced to bat at one down, edged to Usman Khawaja in the slips.

An under-pressure Kohli was out for five trying to drive Starc, edging to Khawaja in the slips. Kohli has been dismissed in almost exactly the same fashion throughout the tour, in what is a clear sign of an incurable flaw in his batting.

From there, Jaiswal and Pant steadied the ship. A result looked a long way away when India resumed on 112-3 after lunch, with both left-handers looking well set and Australia employing spin.

However, Pant, who batted with composure for over 100 balls, swung wildly at spinner Head to be caught in the deep by a sprinting Mitchell Marsh.

That ended a 88-run partnership and set panic in the Indian camp.

The relentless Boland then had Ravindra Jadeja caught behind for two with a ball that kicked off the pitch and found his edge.

First innings hero Nitish Kumar Reddy could not pull his team out of trouble as he edged spinner Lyon to Steve Smith at slip.

Then came a moment of huge controversy as Jaiswal pulled at a ball from Cummins, with the Aussies appealing and then reviewing for a caught behind.

Replays showed a clear deviation off the bat but there was no evidence of an edge on 'Ultra Edge' technology. The TV umpire, however, decided to overturn the decision based on visual evidence.

Jaiswal initially refused to leave the crease, which attracted jeers from the crowd.

Akash Deep was also dismissed in similar fashion, caught by Head off pacer Boland with a thin edge deflecting off his pads.

Tailenders Jasprit Bumrah and Mohammed Siraj had shown application with the bat on previous occasions but crumbled under pressure. Both fell for ducks, with Lyon (2-37) securing victory with an hour remaining in play.

"Fantastic way to finish the week. I think it's been five days of fantastic cricket," Aussie pacer Starc said.

"There was always belief in the group. I think this has been a feature of this group for a number of years - this calmness and just go with the flow and adapt to what's thrown at us."

India captain Rohit said his team let the game slip away, especially in the second innings when they had the hosts tottering at 91-6 and allowed them to post 234.

"It's is pretty disappointing," said the opener. "It's not that we went with the intent of not putting up a fight. We wanted to fight till the end but unfortunately, couldn't do it.

"If you look at the overall Test match, we had our opportunities, we had our chances. We just didn't take them and we let Australia come back into the game when we had them 90 for six."

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Will the pound fall to parity with the dollar?

The idea of pound parity now seems less far-fetched as the risk grows that Britain may split away from the European Union without a deal.

Rupert Harrison, a fund manager at BlackRock, sees the risk of it falling to trade level with the dollar on a no-deal Brexit. The view echoes Morgan Stanley’s recent forecast that the currency can plunge toward $1 (Dh3.67) on such an outcome. That isn’t the majority view yet – a Bloomberg survey this month estimated the pound will slide to $1.10 should the UK exit the bloc without an agreement.

New Prime Minister Boris Johnson has repeatedly said that Britain will leave the EU on the October 31 deadline with or without an agreement, fuelling concern the nation is headed for a disorderly departure and fanning pessimism toward the pound. Sterling has fallen more than 7 per cent in the past three months, the worst performance among major developed-market currencies.

“The pound is at a much lower level now but I still think a no-deal exit would lead to significant volatility and we could be testing parity on a really bad outcome,” said Mr Harrison, who manages more than $10 billion in assets at BlackRock. “We will see this game of chicken continue through August and that’s likely negative for sterling,” he said about the deadlocked Brexit talks.

The pound fell 0.8 per cent to $1.2033 on Friday, its weakest closing level since the 1980s, after a report on the second quarter showed the UK economy shrank for the first time in six years. The data means it is likely the Bank of England will cut interest rates, according to Mizuho Bank.

The BOE said in November that the currency could fall even below $1 in an analysis on possible worst-case Brexit scenarios. Options-based calculations showed around a 6.4 per cent chance of pound-dollar parity in the next one year, markedly higher than 0.2 per cent in early March when prospects of a no-deal outcome were seemingly off the table.

Bloomberg

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Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

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Tailors and retailers miss out on back-to-school rush

Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”

A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.

“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”

Seemar’s top six for the Dubai World Cup Carnival:

1. Reynaldothewizard
2. North America
3. Raven’s Corner
4. Hawkesbury
5. New Maharajah
6. Secret Ambition

'Shakuntala Devi'

Starring: Vidya Balan, Sanya Malhotra

Director: Anu Menon

Rating: Three out of five stars

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Blackpink World Tour [Born Pink] In Cinemas

Starring: Rose, Jisoo, Jennie, Lisa

Directors: Min Geun, Oh Yoon-Dong

Rating: 3/5

ONCE UPON A TIME IN GAZA

Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

Rating: 4.5/5

Last-16 Europa League fixtures

Wednesday (Kick-offs UAE)

FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm

Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm

Inter Milan v Getafe (one leg only) 11pm

Manchester United (5) v LASK (0) 11pm 

Thursday

Bayer Leverkusen (3) v Rangers (1) 8.55pm

Sevilla v Roma  (one leg only)  8.55pm

FC Basel (3) v Eintracht Frankfurt (0) 11pm 

Wolves (1) Olympiakos (1) 11pm 

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

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'Saand Ki Aankh'

Produced by: Reliance Entertainment with Chalk and Cheese Films
Director: Tushar Hiranandani
Cast: Taapsee Pannu, Bhumi Pednekar, Prakash Jha, Vineet Singh
Rating: 3.5/5 stars

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Company profile

Date started: Founded in May 2017 and operational since April 2018

Founders: co-founder and chief executive, Doaa Aref; Dr Rasha Rady, co-founder and chief operating officer.

Based: Cairo, Egypt

Sector: Health-tech

Size: 22 employees

Funding: Seed funding 

Investors: Flat6labs, 500 Falcons, three angel investors

The%20specs
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Small Victories: The True Story of Faith No More by Adrian Harte
Jawbone Press

Teaching your child to save

Pre-school (three - five years)

You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.

Early childhood (six - eight years)

Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.

Middle childhood (nine - 11 years)

Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.

Young teens (12 - 14 years)

Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.

Teenage (15 - 18 years)

Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.

Young adulthood (19 - 22 years)

Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.

* JP Morgan Private Bank 

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How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
Common OCD symptoms and how they manifest

Checking: the obsession or thoughts focus on some harm coming from things not being as they should, which usually centre around the theme of safety. For example, the obsession is “the building will burn down”, therefore the compulsion is checking that the oven is switched off.

Contamination: the obsession is focused on the presence of germs, dirt or harmful bacteria and how this will impact the person and/or their loved ones. For example, the obsession is “the floor is dirty; me and my family will get sick and die”, the compulsion is repetitive cleaning.

Orderliness: the obsession is a fear of sitting with uncomfortable feelings, or to prevent harm coming to oneself or others. Objectively there appears to be no logical link between the obsession and compulsion. For example,” I won’t feel right if the jars aren’t lined up” or “harm will come to my family if I don’t line up all the jars”, so the compulsion is therefore lining up the jars.

Intrusive thoughts: the intrusive thought is usually highly distressing and repetitive. Common examples may include thoughts of perpetrating violence towards others, harming others, or questions over one’s character or deeds, usually in conflict with the person’s true values. An example would be: “I think I might hurt my family”, which in turn leads to the compulsion of avoiding social gatherings.

Hoarding: the intrusive thought is the overvaluing of objects or possessions, while the compulsion is stashing or hoarding these items and refusing to let them go. For example, “this newspaper may come in useful one day”, therefore, the compulsion is hoarding newspapers instead of discarding them the next day.

Source: Dr Robert Chandler, clinical psychologist at Lighthouse Arabia

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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

Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives 
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Updated: December 30, 2024, 11:40 AM