Ricky Ponting, the Australia captain, will be hoping his reserve bowlers can stand up and deliver in the second match against India.
Ricky Ponting, the Australia captain, will be hoping his reserve bowlers can stand up and deliver in the second match against India.
Ricky Ponting, the Australia captain, will be hoping his reserve bowlers can stand up and deliver in the second match against India.
Ricky Ponting, the Australia captain, will be hoping his reserve bowlers can stand up and deliver in the second match against India.

Ponting is facing a bowler crisis


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The Australians have made a winning start to the seven-match one-day international series but their camp was far from buoyant ahead of the second game in Nagpur. The captain Ricky Ponting had a big problem on his hands with three bowlers falling by the wayside early into the gruelling tour.

The bowlers had India in trouble in the first match but struggled to close out the game and went on to labour to a narrow four-run win in the last over. To make things worse, Brett Lee, Mitchell Johnson and all-rounder James Hopes have been sidelined with niggling injuries. Though Moises Henriques has been drafted in as cover, the serious lack of bowling depth prompted the coach Tim Nielsen to clutch on to every slender hope.

"Brett is certainly out of tomorrow's game but Johnson has woken up a lot better this morning than we thought he would be when we drafted the media release yesterday evening [that said both are out]," said Nielsen. "We will see how he pulls up through the training session and all the indications are that he might well be available tomorrow morning," the coach added. "At this stage, Mitchell is not completely out. Brett is probably out for one and we expect Hopes to probably miss the next two games. It is part and parcel of the game," Nielsen added.

He was optimistic in having Johnson available even though Andrew Hilditch, the chief selector admitted that both Lee (right elbow) and Johnson (left ankle) had both responded well to treatment but had not recovered enough to play today. Henriques, the New South Wales all-rounder, should replace Hopes, who has already been ruled out for at least two matches with a right hamstring strain. "Given the most significant injury appears to be Hopes' hamstring, we have taken this opportunity to add Moises Henriques to the squad until the completion of game four in Mohali, where we will again assess the situation before it is decided if he remains with the squad," said Hilditch.

"While the injury situation is disappointing, it does provide an opportunity for Moises to join the Australian squad and become familiar in this environment." Henriques will barely have time to acclimatise after a long flight to New Delhi and then to the VCA stadium venue before he takes the field in the day-night encounter. Nielsen, meanwhile, admitted that the squad's bowling was a lot less experienced than they wpould have liked. "It was a bit of a scatter-bomb [in the first game]. I mean I don't remember a team losing three bowlers in one day. It was an unusual circumstance," Nielsen said.

"We certainly are inexperienced in that area. If Mitchell and Brett cannot play then we are losing about 300 matches in ODIs in terms of their experience. And we are talking about six or seven games between Ben Hilfenhaus and Doug Bollinger." * With agencies

Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

 

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

Our legal columnist

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Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

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