• Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park on January 14, 2022. Getty Images
    Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park on January 14, 2022. Getty Images
  • Novak Djokovic plays a forehand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a forehand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic looks on during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic looks on during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic plays a forehand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a forehand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic in action during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic in action during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic serves during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic serves during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokov hits a serve during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokov hits a serve during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokov hits a serve during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokov hits a serve during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images

Novak Djokovic deported from Australia after losing last-ditch visa challenge


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Novak Djokovic has been deported from Australia after failing to overturn a court’s decision to cancel his visa.

The tennis champion was pictured walking through Melbourne Airport before boarding a flight.

Australia's immigration minister Alex Hawke confirmed the sportsman, who is unvaccinated against Covid, had left the country.

Djokovic's appeal was rejected by judges after the government cancelled his visa on “health and good order” grounds.

The decision meant the nine-times champion will not be able to defend his title at the Australian Open, which starts on Monday. He is also banned from the country for three years — although that can be waived.

The verdict from Chief Justice James Allsop came after a unanimous decision from the three judges hearing the case at the Federal Court of Australia on Sunday.

Novak Djokovic walks through Melbourne Airport before boarding a flight following a deportation order. The Serbian tennis champion left the country hours after he lost a last-ditch legal bid to remain in Australia to play in the Australian Open. REUTERS / Loren Elliott
Novak Djokovic walks through Melbourne Airport before boarding a flight following a deportation order. The Serbian tennis champion left the country hours after he lost a last-ditch legal bid to remain in Australia to play in the Australian Open. REUTERS / Loren Elliott

The tennis star said in a statement he was “extremely disappointed” by the quashing of the appeal but agreed to co-operate with the deportation.

“I would like to make a brief statement to address the outcomes of today’s court hearing,” the statement read. “I will now be taking some time to rest and to recuperate, before making any further comments beyond this.

“I am extremely disappointed with the ruling to dismiss my application for judicial review of the minister’s decision to cancel my visa, which means I cannot stay in Australia and participate in the Australian Open.

“I respect the court’s ruling and I’ll co-operate with the relevant authorities in relation to my departure from the country.

“I am uncomfortable that the focus of the past weeks has been on me and I hope that we can all now focus on the game and tournament I love. I would like to wish the players, tournament officials, staff, volunteers and fans all the best for the tournament.

“Finally, I would like to thank my family, friends, team, supporters, fans and my fellow Serbians for your continued support. You have all been a great source of strength to me.”

The three judges deliberated for a little over two hours before Chief Justice Allsop delivered the verdict just before 6pm in Melbourne having heard submissions from both parties earlier in the day.

The case sparked protests outside a Melbourne hotel where the sportsman was detained, with many of Djokovic's supporters criticising the Australian government's treatment of him.

The Serbian national has won the men's Australian Open a record nine times and was the top seed at this year's event.

Djokovic, 34, had his visa revoked on Friday after Immigration Minister Alex Hawke enacted his broad discretionary powers under Australia's Migration Act.

Nick Wood, acting for Djokovic, said his client was not a threat to public safety, adding that he had competed in the Australian Open and other major tournaments around the world last year without provoking protests or unrest from anti-vaccination campaigners.

“If there was any foundation for thinking that Mr Djokovic's presence and participation at a tennis tournament might somehow lead to this anti-vax sentiment, one would expect that it would be supported by some kind of evidence about anti-vax protests or rallies or the like at tennis events,” Mr Wood said.

He argued that the forced removal of Djokovic may spur the anti-vaccination movement and protests.

The three judges hearing the case, Justice Allsop, Justice Anthony Besanko and Justice David O’Callaghan, are working remotely.

Mr Hawke said he had cancelled the visa on “health and good order grounds, on the basis that it was in the public interest to do so”. His statement added that Prime Minister Scott Morrison’s government “is firmly committed to protecting Australia’s borders, particularly in relation to the Covid-19 pandemic".

Mr Morrison himself welcomed Djokovic’s pending deportation. The whole episode has touched a nerve in Australia, and particularly in Victoria state, where locals went through hundreds of days of lockdowns during the worst of the pandemic and there is a vaccination rate among adults of more than 90 per cent.

Australia is currently facing a surge in virus cases driven by the highly transmissible omicron variant.

Although many infected people are not becoming as ill as they did in previous outbreaks, the surge in infections is putting severe strain on the health system, with more than 4,400 people in hospital. It is also causing disruptions to workplaces and supply chains.

“This pandemic has been incredibly difficult for every Australian but we have stuck together and saved lives and livelihoods. Australians have made many sacrifices during this pandemic, and they rightly expect the result of those sacrifices to be protected,” Mr Morrison said.

“This is what the minister is doing in taking this action today.”

Everyone at the Australian Open — including players, their support teams and spectators — is required to be vaccinated. Djokovic, a vocal opponent of vaccine mandates, has not been inoculated and had sought a medical exemption on the grounds that he had Covid-19 in December.

That exemption was approved by the Victoria state government and Tennis Australia, apparently allowing him to obtain a visa to travel. But the Australian Border Force rejected the exemption and cancelled his visa when he landed in Melbourne on January 5.

Djokovic spent four nights in an immigration detention hotel before a judge on Monday overturned that decision. The ruling had allowed Djokovic to move freely around Australia and he had been practicing at Melbourne Park daily to prepare to play in the tournament.

He had a practice session originally scheduled for midafternoon on Friday at Rod Laver Arena, the tournament’s main stadium, but pushed that to the morning and was finished several hours before Mr Hawke’s decision was announced in the early evening.

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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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Updated: January 16, 2022, 12:59 PM