Steve Smith returned fire on Friday after a taunt by James Anderson that Australia are bullies, calling the England paceman one of the biggest sledgers in cricket as insults flew ahead of the second Test.
Smith also denied laughing at England over the Jonny Bairstow headbutt incident in what has become a fiery build-up to the first day-night Ashes Test, at Adelaide Oval from Saturday.
Fast bowler Anderson called the Australian team "bullies" in a newspaper column as the tourists fume over the reaction to the Bairstow controversy, following their 10-wicket defeat in Brisbane.
The Australians used the incident, described by Bancroft as "weird" greeting by Bairstow, to get under the wicketkeeper's skin as England collapsed in their second innings.
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"A bully waits until they are in the ascendancy to pounce on people. That is what Australian teams do," Anderson wrote in his column.
Smith didn't hold back when asked for his response to England's all-time leading Test wicket-taker.
"I read the article. I think it's interesting coming from Jimmy calling us bullies and big sledgers," Smith told reporters. "I think he's one of the biggest sledgers in the game to be perfectly honest with you."
Smith recounted times in his career when he was targeted by Anderson.
"I remember back in 2010 when I first started and wasn't any good, he was pretty happy to get stuck into me then," he said. "Interesting coming from Jimmy."
Smith also said he wasn't mocking the England team when he laughed along as Bancroft recounted Bairstow's headbutt in a Perth bar earlier in the tour.
England captain Joe Root on Friday said he was "very disappointed" at Smith's reaction and that his team would use it as motivation.
"I certainly wasn't mocking his team. I was laughing at Cameron and the way he delivered the events of what had happened," Smith said.
"He was very dry and different in the way things came across. You guys got a good laugh out of it as much as I did. I'm happy to clarify that with Joe Root, no problem there at all."
Smith, who announced an unchanged team, said despite all the noise he didn't believe the Ashes series would boil over.
"I don't think so. It's an Ashes series, there's always that banter on and off the field," he said. "I think it's just about playing the game, getting out there and playing cricket and getting on with it."
Smith said he "out-performed" England's bowlers in Brisbane, but expected them to come back hard under the Adelaide lights.
"You're only as good as your last game. I out-performed them last game, there's no doubt they'll come out hard again," he said.
"They're good bowlers, they've got good skills. As a collective batting group we'll have to be at our best to score runs against them."
Smith was the point of difference in the Brisbane Test victory with his match-turning unbeaten 141 off a marathon 326 balls. He said he was prepared to do it all over again in Adelaide.
"That's cool. I'm happy with that, I love batting so I'm happy to stay out there for as long as I can to be perfectly honest," he said.
"If it takes me 300 balls to get a 100, then it'll take me 300 balls. That'll also tire the bowlers quite a bit too, so it's a bit of a win-win, if that's the case."
RESULTS
Bantamweight:
Zia Mashwani (PAK) bt Chris Corton (PHI)
Super lightweight:
Flavio Serafin (BRA) bt Mohammad Al Khatib (JOR)
Super lightweight:
Dwight Brooks (USA) bt Alex Nacfur (BRA)
Bantamweight:
Tariq Ismail (CAN) bt Jalal Al Daaja (JOR)
Featherweight:
Abdullatip Magomedov (RUS) bt Sulaiman Al Modhyan (KUW)
Middleweight:
Mohammad Fakhreddine (LEB) bt Christofer Silva (BRA)
Middleweight:
Rustam Chsiev (RUS) bt Tarek Suleiman (SYR)
Welterweight:
Khamzat Chimaev (SWE) bt Mzwandile Hlongwa (RSA)
Lightweight:
Alex Martinez (CAN) bt Anas Siraj Mounir (MAR)
Welterweight:
Jarrah Al Selawi (JOR) bt Abdoul Abdouraguimov (FRA)
MO
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How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
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UAE currency: the story behind the money in your pockets
Killing of Qassem Suleimani
Zayed Sustainability Prize
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 on animal trafficking
Chef Nobu's advice for eating sushi
“One mistake people always make is adding extra wasabi. There is no need for this, because it should already be there between the rice and the fish.
“When eating nigiri, you must dip the fish – not the rice – in soy sauce, otherwise the rice will collapse. Also, don’t use too much soy sauce or it will make you thirsty. For sushi rolls, dip a little of the rice-covered roll lightly in soy sauce and eat in one bite.
“Chopsticks are acceptable, but really, I recommend using your fingers for sushi. Do use chopsticks for sashimi, though.
“The ginger should be eaten separately as a palette cleanser and used to clear the mouth when switching between different pieces of fish.”
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Fourth Arab Economic and Social Development Summit
As he spoke, Mr Aboul Gheit repeatedly referred to the need to tackle issues affecting the welfare of people across the region both in terms of preventing conflict and in pushing development.
Lebanon is scheduled to host the fourth Arab Economic and Social Development Summit in January that will see regional leaders gather to tackle the challenges facing the Middle East. The last such summit was held in 2013. Assistant Secretary-General Hossam Zaki told The National that the Beirut Summit “will be an opportunity for Arab leaders to discuss solely economic and social issues, the conference will not focus on political concerns such as Palestine, Syria or Libya". He added that its slogan will be “the individual is at the heart of development”, adding that it will focus on all elements of human capital.
