New Zealand's top players are overwhelmingly against plans to play "day-night" Test cricket when they tour Australia this year, fearing it will "devalue" the game, the New Zealand Cricket Players Association said Thursday.
The concept of day-night cricket played under lights using a pink ball has been enthusiastically promoted by Cricket Australia (CA), which is keen to bring the five-day game to prime-time television audiences.
CA trialled day-night first class cricket in the 2014/15 Sheffield Shield season with a view to staging the first ever Test under lights when New Zealand tour Australia in November.
But NZ players’ association chief executive Heath Mills said the Blacks Caps were sceptical.
“We were asked by New Zealand Cricket to get the thoughts of the players a few months ago,” he told AFP.
“The results were overwhelmingly not supportive of playing day-night Test cricket.”
New Zealand are set to play three Tests in Australia, with Adelaide regarded as the front-runner to host a day-nighter.
Mills said New Zealand cricketers viewed a Test series against Australia as “the pinnacle” and wanted it played under traditional rules.
“It’s sort of our Ashes series, we don’t play Australia often,” with the last Test series between the teams in 2011/12, “so it’s a rare chance to go up against them.
“For some of these players, it’s going to be the most important Test series of their careers. They don’t want anything that could be seen to devalue it.
“To play it under lights, with a pink ball, in conditions they’re not familiar with, makes it feel like a bit of an exhibition, as opposed to part of a very intense Test series.”
Mills said they had also received negative feedback from Australian players about the pink ball, an innovation designed to make it more visible than the traditional red ball.
And there was also concern the experiment was being pushed by Cricket Australia rather than the International Cricket Council (ICC) as part of a broader strategy.
“If we’re worried about the popularity of Test cricket, we’d like to think the ICC would lead a collective review, rather than individual countries going off their own way in ad hoc directions,” he said.
But he added that if Cricket Australia and New Zealand Cricket decided to proceed with the match then the players would participate, despite their reservations.
“But the players have these questions, particularly since we already have two formats of the sport that we already play at night and we’re very innovative around,” he said.
Cricket Australia said it was pushing ahead with the day-night Test plans.
“CA and NZ Cricket are serious about pushing ahead with the concept of day-night Test cricket,” a CA spokesman said.
“We feel it will only strengthen the position and possibilities for Test cricket in many parts of the world.
“The challenge is to try to make Test cricket more accessible for fans.”
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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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The bio
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Name: Dr Hassan Mohsen Elhais
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What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
