Mitchell Starc, the Australia paceman, celebrates the last Sri Lanka wicket to fall on Friday night.
Mitchell Starc, the Australia paceman, celebrates the last Sri Lanka wicket to fall on Friday night.
Mitchell Starc, the Australia paceman, celebrates the last Sri Lanka wicket to fall on Friday night.
Mitchell Starc, the Australia paceman, celebrates the last Sri Lanka wicket to fall on Friday night.

Michael Clarke credits Australia bowlers for win after batsmen come up short


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PERTH, Australia // Michael Clarke's inspired start to 2012 continued when the Australia captain led his side to victory over Sri Lanka in their tri-series one-day international at the Waca Ground on Friday.

He had an impact with both bat and ball as Australia won by five runs to remain unbeaten after two outings in the triangular tournament.

Australia made 231 from 49.1 overs and in reply Sri Lanka was dismissed for 226 from 49.5 overs, after a last-wicket stand almost snatched an unlikely win for the tourists.

Looking to be headed for a certain defeat at 180 for nine, still needing 51 to win, Angelo Mathews and Dhammika Prasad put on 46 for the last wicket.

The pair needed 18 to win from the final over and Mathews hit the first two Mitchell Starc deliveries for four and six to narrow the equation to just eight from four balls.

Two singles left them chasing six from the last two balls, but Mathews (64) holed out to Daniel Christian on the long-on boundary from the penultimate ball to hand the relieved Australians a victory.

Mathews said he felt like Sri Lanka would snatch the win at the last. "We were just one shot away, but unfortunately we couldn't make it," he said.

Clarke conceded that his team nearly paid for what he termed a subpar performance with the bat.

"We were 30 runs short of what we should have scored on that wicket … A lot of credit needs to go to our bowlers; for the first 45 overs we bowled beautifully."

The series continues on Sunday as India face Australia in Adelaide.

Key developments

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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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