Steve Smith smashed a second successive century as Australia won the ODI series against India with a 51-run victory in Sydney on Sunday.
Smith followed up his 105 off 66 balls in Friday's first ODI victory with a cracking 104 off 64 balls as Australia amassed 389-4 batting first.
Despite skipper Virat Kohli's 89, the visitors could only manage 338-9 with Kohli falling to a magnificent Moises Henriques catch when the captain was closing in on a century.
"I felt good from ball one. Got myself in and went hard," Smith said.
"It was another great foundation set by Finchy and Davey [Warner]. That enabled myself and Maxi [Glenn Maxwell] to go hard at the back end."
It was India's fifth consecutive ODI defeat – for the first time since January 2016 – with the tourists now bidding to prevent a series whitewash in Wednesday's final game in Canberra.
"They have outplayed us. We were ineffective with the ball, and didn't hit the areas," Kohli said.
"They have a strong batting line-up, they know the conditions and the angles well. The chase felt steep. They took the chances that they created in the field, which was the difference."
Australia's win may have come at a cost, however, with David Warner injuring his groin in a fielding tumble and likely to be out for the next ODI, and possibly the following T20 series.
Australia's top order made India pay after skipper Aaron Finch won his second toss of the series to subject the tourists to another afternoon of toil under a hot sun.
Warner hit 83 off 77 balls, Finch 60 off 69, Marnus Labuschagne 70 off 60 and Glenn Maxwell cracked an unbeaten 63 from 29 balls.
Smith put on a batting clinic with a full array of quirky shot-making as he raced to triple figures, laced with 14 fours and two sixes.
He fell two balls later stretching for a wide slower delivery off Hardik Pandya and getting a thick edge to Mohammed Shami at third man.
Finch and Warner brought up their 12th century opening stand off 16 overs before Finch mistimed Shami and spooned a catch to Kohli via his pads.
Finch's 60 came off 69 balls with the first wicket falling at 142, following the pair's 156-run stand in the first ODI.
Warner chanced his luck on 83 but was run out by a brilliant direct throw from Shreyas Iyer at long-off.
In the chase, India lost Shikhar Dhawan in the eighth over of their innings when he miscued Josh Hazlewood and was caught by Mitchell Starc for 30 off 23 balls, and fellow opener Mayank Agarwal went in the next over.
Pat Cummins had Agarwal caught behind for 28 off 26 to leave India 60-2and a sensational catch by Smith at mid-wicket ended Iyer's knock of 38, giving Moises Henriques a wicket.
Henriques proved Australia's hero with his athletic horizontal catch to dismiss Kohli off Hazlewood for the prized wicket in the 35th over.
KL Rahul hit an enterprising 76 off 66 balls before he sliced leg-spinner Adam Zampa high to Hazlewood at short third man in the 44th over.
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Farage on Muslim Brotherhood
Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.
THE SPECS
Range Rover Sport Autobiography Dynamic
Engine: 5.0-litre supercharged V8
Transmission: six-speed manual
Power: 518bhp
Torque: 625Nm
Speed: 0-100kmh 5.3 seconds
Price: Dh633,435
On sale: now
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
More from Neighbourhood Watch:
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.
'The Sky is Everywhere'
Director:Josephine Decker
Stars:Grace Kaufman, Pico Alexander, Jacques Colimon
Rating:2/5
Fixtures and results:
Wed, Aug 29:
- Malaysia bt Hong Kong by 3 wickets
- Oman bt Nepal by 7 wickets
- UAE bt Singapore by 215 runs
Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman
Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal
Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore
Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong
Thu, Sep 6: Final
Company%20Profile
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Killing of Qassem Suleimani
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
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