Sport

New Zealand make mass changes for Australia Test

Lock Tom Donnelly is one of five changes as the All Blacks selection panel run out of patience and wield the axe.

  • English
  • Arabic

WELLINGTON // Lock Tom Donnelly will make his Test debut against Australia on Saturday after the All Black selectors finally ran out of patience and wielded the axe for the final Tri Nations match of the season. Donnelly, 27, was promoted to the team at the expense of Isaac Ross after the head coach Graham Henry made five personnel changes and two positional switches to the side that relinquished the title with a loss to South Africa last weekend.

Flanker Jerome Kaino and prop Owen Franks were also dumped from the squad and inside centre Stephen Donald was relegated to the reserves bench, although Henry said they were not being blamed for the team's 32-29 defeat in Hamilton. "There are no scapegoats from last weekend," Henry told the New Zealand Press Association. "Owen Franks probably got a shock when he was selected for the Test team. He's played a lot of rugby and he's probably gone over the top a wee bit.

"He just needs a bit of space and it's the same with Isaac, he's played every test this year and we just feel he needs a wee bit of space for a wee while." Donnelly's Otago teammate Adam Thomson was rewarded for his strong showing off the bench last week by being picked at blindside flanker while tight-head prop Neemia Tialata was recalled to the starting line-up for the first time since July. "We know they (Australia) have got a big scrum so we've picked Neemia because he's our best scrummager," Henry said.

"We're a wee bit concerned about the amount of football he's played in recent times but we think that's the best selection." Isaia Toeava was picked at centre and Cory Jane replaced the injured Sitiveni Sivivatu in a reshuffled backline. With Toeava coming into the side at outside centre, Ma'a Nonu was moved to inside centre while Joe Rokocoko was switched to the left wing to allow Jane to start on the right side.

Neither team can win the championship after South Africa wrapped up the title last weekend but there is still plenty at stake with both sides hoping to avoid the humiliation of finishing last. Donnelly's inclusion was a reward for a player who has been a regular in the the country's second-string team but almost gave up his dream of representing the All Blacks when he was offered a contract to play club rugby overseas.

"I decided to stay in New Zealand and chase the All Black jersey," he said. "At the start of the year I stopped worrying about it so much and just played footy. I played a little better for that." Donnelly's strength is at the line out, which has been the biggest area of concern for the All Blacks this season, but the assistant coach Steve Hansen said he expected him to make a difference all over the pitch.

"Tom's been in the Junior All Blacks over the last three to four years and he's just been knocking on the door all the time," Hansen said. * Reuters

MATCH INFO

Barcelona 2
Suarez (10'), Messi (52')

Real Madrid 2
Ronaldo (14'), Bale (72')

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 specs

Engine: 3.8-litre twin-turbo V8

Power: 611bhp

Torque: 620Nm

Transmission: seven-speed automatic

Price: upon application

On sale: now

Rugby