SYDNEY // There's one thing the New Zealand public fear more than losing the Rugby World Cup. It's Quade Cooper scoring the winning try in the last minute. Cooper, the Wallabies' mercurial play-maker, is Public Enemy No 1 in New Zealand.
Cooper, with his seemingly ridiculous dust-up with the All Blacks captain, Richie McCaw, has become a target of hate, the focus of all tension between the two sides. This is understandable. After all, McCaw is the country's favourite son, considerably more important than the prime minister.
All through the competition, the Kiwis have been saying: "Anyone but Australia". That is, if the All Blacks have to lose, please don't let Australia win. But New Zealand shouldn't fear this.
Quade was born in Tokoroa in Waikato. He's a New Zealander. If he plays well, New Zealanders should do what Australians do when they have talented Kiwis in their ranks - reclaim them as their own.
The Wallabies coach, Robbie Deans, is a Kiwi too. This is what happens in Australia. Talented New Zealanders are immediately appropriated and inculcated into the culture. Ask an Aussie if Russell Crowe, and the singers Neil Finn and Keith Urban are Australian and they will say yes. It's not so much ignorance as the fact that we couldn't care.
It's like a sibling rivalry. Australia is the big brother, a bit patronising towards his little brother, who has everything to prove. The Kiwis are the little brother, taken for granted and jealous of all the unearned attention his big brother receives. Little bro is going to beat his brother at every opportunity.
The one big myth is that rivalry between these two proud sporting nations is a deadly one. It's a complete furphy (translation: misconception).
I have never heard of an Aussie and a Kiwi getting in a fistfight over a sporting contest and I've watched numerous rugby encounters between both nations in Bondi pubs. The fact is: half of us are married to the other half and as I said before, we can't even tell the difference.
Here's my only beef against Kiwis: please grow up. You are not little brother any more but have equal status and authority. I can't tell you from me, so what's the big deal?
Let's both claim Quade, no matter how well he plays on the weekend. We can praise him together, or blame him together. It makes no difference. And if Australia should lose yet again to New Zealand on the weekend, I know who I will be supporting for the next one, bro.
Adam Courtenay writes for The Australian Financial Review and The Sydney Morning Herald
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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
Asia Cup Qualifier
Final
UAE v Hong Kong
Live on OSN Cricket HD. Coverage starts at 5.30am
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