Australia's Steve Smith has warned India his technique has finally "clicked" after a barren run of form following cricket's return from the coronavirus pandemic.
Smith admitted he was unhappy with his recent displays for Rajasthan Royals, saying "I never really got into a good rhythm" during a disappointing IPL campaign in the UAE where he scored 311 runs at 25.91 in 14 matches.
But he believed something changed this week as he prepared for the upcoming series against India, which starts with a one-day international in Sydney on Friday.
"Over the last few days I've sort of found my hands, which I'm extremely excited about," he told reporters on a conference call.
"It's taken me about three or four months to do it but I've found them now which is pleasing."
Smith, 31, could not pinpoint anything in particular for the change but said he was eager to hit the practice nets.
"It's getting that feel, the look of the bat, getting the toe the right way, the way my hands come up on the bat," he said.
"It's hard to explain but it hasn't been right up until about two days ago, then something sort of clicked in."
While there is a perception Smith is vulnerable to short-pitched deliveries, he was unfazed at the prospect of India's bowling attack peppering him with bouncers.
"It's a kind of flattery in a way, if that's the only way people believe they can get me out because they've exhausted so many options," he said.
"It gives me a lot of confidence."
Smith's figures in this year's IPL were way down on previous years where he averaged 41.40 in the previous three years of the tournament.
The former Australia captain put that down to a failure to play his natural game, saying he was guilty of "trying to be too powerful, that's not quite my game".
"There are players around the world who can hit sixes at will - and I am not one of those - for me it's about playing proper cricket shots, hitting the gaps, manipulating the field."
Smith, who lost the Australian captaincy when he was banned for his part in the 2018 ball-tampering scandal, played down his prospects of resuming leadership duties.
He said he was focused on supporting Test captain Tim Paine and limited-overs skipper Aaron Finch, but did not completely rule out his future chances.
"I haven't given a great deal of thought to it, it's just about doing my job at the moment and we'll see what the future holds," he said.
Australia and India will play three one-dayers, three Twenty20 matches and four Tests during the tour.
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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
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Other IPL batting records
Most sixes: 292 – Chris Gayle
Most fours: 491 – Gautam Gambhir
Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Highest strike-rate: 177.29 – Andre Russell
Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)
Highest average: 52.16 – Vijay Shankar
Most centuries: 6 – Chris Gayle
Most fifties: 36 – Gautam Gambhir
Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)
