Australia captain Tim Paine speaks to the umpires during the rain delay on day two of the fourth Test Match against India at The Gabba. Getty Images
Australia captain Tim Paine speaks to the umpires during the rain delay on day two of the fourth Test Match against India at The Gabba. Getty Images
Australia captain Tim Paine speaks to the umpires during the rain delay on day two of the fourth Test Match against India at The Gabba. Getty Images
Australia captain Tim Paine speaks to the umpires during the rain delay on day two of the fourth Test Match against India at The Gabba. Getty Images

Australia frustrated by rain on second day of Test decider against India


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Australia were frustrated by rain on the second day of the fourth Test decider in Brisbane on Saturday as play was abandoned after tea, with India 62-2 in response to the home side's first innings 369.

India No 3 Cheteshwar Pujara was eight not out, with stand-in captain Ajinkya Rahane on two at the tea break before a storm broke over the Gabba.

With more rain forecast over the remaining days, Australia may have little time to bowl India out twice and seal the series 2-1.

Home captain Tim Paine betrayed his displeasure in an animated discussion with the field umpires after they inspected the field and called off proceedings.

"No doubt disappointing to the spectators," Australia assistant coach Andrew McDonald told reporters. "It would have been nice to get some play there ... but the decision was made by the officials and that's their role."

India will have been more than happy to turn in early.

The tourists only need to draw the Test to retain the Border-Gavaskar Trophy, two years after their breakthrough 2-1 series win in Australia in 2018/19.

To emerge with a tied series would be a massive achievement for Rahane's side, which has battled a mounting injury toll throughout and lacked a single first-choice bowler to call on in Brisbane.

They are already a man down in their pace attack, with Naveep Saini having suffered a groin injury on day one.

Australia, thwarted by India's wounded batsmen in the drawn test in Sydney, are likely to ponder another lost opportunity on day two, having resumed in the morning on 274-5.

Paine (50) and all-rounder Cameron Green (47) were in good shape to help set a platform for a much bigger total but surrendered in a collapse when three wickets fell in four runs.

Playing his 100th Test, Nathan Lyon soaked up the acclaim of the home crowd, pushing Australia past 350 before he was bowled out for 24 off 22 balls.

Mitchell Starc chipped in a valuable unbeaten 20 before paceman T. Natarajan (3-78) wrapped up the innings by bowling Josh Hazlewood for 11.

India's reply began shakily after lunch, with the relentless Pat Cummins having opener Shubman Gill caught in the slips for seven.

Rohit and Pujara built a 49-run partnership before the former threw away his wicket for 44 when he attacked Lyon and top-edged to Starc at long-on.

Rahane and Pujara then took no chances, adding only two runs to India's total in six overs to tea before the rain came.

"I thought we stuck to our plans," said Rohit. "If we bat well tomorrow, you never know, anything can happen."

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Price, base / as tested: Dh48,000

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Transmission: Five-speed manual

Fuel consumption, combined: 9.1L / 100km

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Courtesy: Carol Glynn, founder of Conscious Finance Coaching

ICC Women's T20 World Cup Asia Qualifier 2025, Thailand

UAE fixtures
May 9, v Malaysia
May 10, v Qatar
May 13, v Malaysia
May 15, v Qatar
May 18 and 19, semi-finals
May 20, final

Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199

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

THE RESULTS

5pm: Maiden (PA) Dh80,000 1,400m

Winner: Alnawar, Connor Beasley (jockey), Helal Al Alawi (trainer)

5.30pm: Maiden (PA) Dh80,000 1,400m

Winner: Raniah, Noel Garbutt, Ernst Oertel

6pm: Handicap (PA) Dh90,000 2,200m

Winner: Saarookh, Richard Mullen, Ana Mendez

6.30pm: Sheikh Zayed bin Sultan Al Nahyan Jewel Crown (PA) Rated Conditions Dh125,000 1,600m

Winner: RB Torch, Tadhg O’Shea, Eric Lemartinel

7pm: Al Wathba Stallions Cup Handicap Dh70,000 1,600m

Winner: MH Wari, Antonio Fresu, Elise Jeane

7.30pm: Handicap Dh90,000 1,600m

Winner: Mailshot, Royston Ffrench, Salem bin Ghadayer

 

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MATCH INFO

Qalandars 112-4 (10 ovs)

Banton 53 no

Northern Warriors 46 all out (9 ovs)

Kumara 3-10, Garton 3-10, Jordan 2-2, Prasanna 2-7

Qalandars win by six wickets

UAE tour of the Netherlands

UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match

The years Ramadan fell in May

1987

1954

1921

1888

The Facility’s Versatility

Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
 
October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
 
January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
 
February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
 
March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
 
June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket