Pacemen Peter Siddle and Mitchell Starc bowled Australia to victory over Sri Lanka in the first Test in Hobart, claiming six wickets in the final session for a thrilling win.
The Sri Lankans looked to be batting out for a draw until Siddle and Starc struck to secure Australia's first win of the home season, after losing to South Africa 1-0 in the recent three-Test series.
Starc claimed the last four wickets to fall to end with five for 63, while Siddle was named man of the match after his four for 50 to finish with nine wickets for the match.
Australia found it hard going to gouge out the batsmen on a fifth-day pitch until the wickets tumbled in the final two hours.
They got the wicket of Mahela Jayawardene before lunch, Kumar Sangakkara in the middle session and the remaining six wickets in the final session after the tourists appeared headed for a morale-boosting draw.
Siddle struck in the fourth over after tea when Angelo Mathews needlessly flicked outside his off stump and nicked to Matthew Wade for 19, giving the Australians a glimmer of victory.
Mathews, who is in line to replace Mahela Jayawardene as captain after the current tour, batted for 61 balls and put on 50 runs for the fifth wicket with Samaraweera.
Siddle gave the Australians more hope when he trapped Samaraweera leg before wicket for 49 off 140 balls.
A few overs later Prasanna Jayawardene, who has scored four Test centuries, could not avoid a spitting delivery from Starc and gloved to Mike Hussey at second slip for 21.
Starc bowled a beautiful delivery to entice an edge off Nuwan Kulasekara and he was caught behind for nine heading into the final 15 overs.
The irresistible left-armer bowled Rangana Herath for eight, leaving the Australians just one wicket from victory.
Starc finished up the innings when he had Shaminda Eranga caught behind for six to end Sri Lanka's dogged resistance.
The Australians had earlier removed key batsmen Jayawardene (19) and Sangakkara (63) but for a time were hitting a brick wall in their attempts to make further inroads.
At one stage skipper Michael Clarke even brought wicketkeeper Matthew Wade into the attack, with his lively medium pace utilised for a maiden final over before the tea adjournment.
The big-hearted Siddle made the crucial breakthrough in the middle session, trapping Sangakkara leg before wicket for 63 in the 76th over.
Sangakkara asked for a referral but it was reconfirmed and his 226-ball and 277-minute vigil was over, leaving the Sri Lankans four down for 151.
Australia removed captain Jayawardene midway through the morning session after Clarke, playing with an injured hamstring, bent low to take a sharp catch off Siddle in the 56th over.
Jayawardene had resisted for 77 balls for his 19 and stubbornly put on 65 runs for the third wicket with Sangakkara off 193 balls.
It capped a low scoring match for Jayawardene, who only made 12 in the first innings.
Australia held the initiative in the Hobart Test. But for a time the match evoked memories of their inability to bowl out South Africa on the final day in Adelaide three weeks ago, when the Proteas batted out for a draw and subsequently won the series in Perth.
Sri Lanka have yet to win in Australia in 11 Tests.
The series now goes to Melbourne for the second Test, starting on Boxing Day ahead of the final Sydney Test on January 3.
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What: 11th edition of the Mubadala World Tennis Championship
When: December 27-29, 2018
Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams
Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823
Liverpool's all-time goalscorers
Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228
The%20specs
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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
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
When Umm Kulthum performed in Abu Dhabi
Known as The Lady of Arabic Song, Umm Kulthum performed in Abu Dhabi on November 28, 1971, as part of celebrations for the fifth anniversary of the accession of Sheikh Zayed bin Sultan Al Nahyan as Ruler of Abu Dhabi. A concert hall was constructed for the event on land that is now Al Nahyan Stadium, behind Al Wahda Mall. The audience were treated to many of Kulthum's most well-known songs as part of the sold-out show, including Aghadan Alqak and Enta Omri.
Sholto Byrnes on Myanmar politics
