• 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 faces three-year Australia ban after visa cancelled for second time


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Novak Djokovic has had his entry visa to Australia cancelled for a second time after the Immigration Minister Alex Hawke enacted his powers under the Migrations Act to overrule an earlier court judgement.

The decision raises the prospect of a second court battle by the Serbian tennis star to be allowed to stay and bid for a record 21st Grand Slam title at the Australian Open, but time is running out with the tournament starting on Monday.

Djokovic, 34, has been embroiled in a legal and political storm since arriving in Melbourne last Thursday, when he was denied entry and had his visa cancelled after the Australia Border Force deemed evidence of his medical exemption against Covid-19 vaccination insufficient.

After spending four days in an immigration detention centre, the world No 1 won his appeal after the court quashed the revocation and has since been practicing at Melbourne Park ahead of his Australian Open title defence.

However, the Australian government made it clear it would still consider revoking Djokovic's visa, and on Friday, Hawke used his broad discretionary powers under Australia's Migration Act.

"Today I exercised my power under section 133C(3) of the Migration Act to cancel the visa held by Mr Novak Djokovic on health and good order grounds, on the basis that it was in the public interest to do so," he said in a statement.

The government "is firmly committed to protecting Australia's borders, particularly in relation to the Covid-19 pandemic," Hawke said.

He said he had "carefully considered" information from Djokovic, the Department of Home Affairs and the Australian Border Force.

Under the section of the Migration Act which the minister used to exercise his power to cancel the visa, Djokovic would not be able to secure a visa to come to Australia for three years, except in compelling circumstances that affect Australia's interest.

Djokovic flew into Australia on January 5 claiming a vaccine exemption because of a positive PCR test result on December 16. Border agents rejected his exemption, saying a recent infection was an insufficient reason, tore up his visa and placed him in a detention centre.

Following the court's overruling which allowed his entry into Australia, it was revealed that Djokovic was photographed attending public events - including one with dozens of children - in the days following his positive Covid-19 result. He also kept an interview appointment with French media outlet L'Equipe even when he knew he was positive.

Additionally, it has been shown that Djokovic provided incorrect information on his visa documents, which stated he had not travelled to another country for 14 days prior to his arrival in Melbourne, when in fact he had travelled from Serbia to Spain.

  • Members of the Serbian community march in Melbourne, Australia. Serbian tennis player Novak Djokovic was to be released from an immigration detention center in Melbourne after an order by the Federal Circuit Court. The tennis world number one had been staying in a hotel-turned-detention center after his visa was revoked upon landing in Australia. EPA
    Members of the Serbian community march in Melbourne, Australia. Serbian tennis player Novak Djokovic was to be released from an immigration detention center in Melbourne after an order by the Federal Circuit Court. The tennis world number one had been staying in a hotel-turned-detention center after his visa was revoked upon landing in Australia. EPA
  • A member of the press lies on the ground after sustaining an injury during clashes between the Serbian Community and Victorian Police officers in Melbourne, Australia. Djokovic was to be released from an immigration detention center in Melbourne after an order by the Federal Circuit Court. The tennis world number one had been staying in a hotel-turned-detention center after his visa was revoked upon landing in Australia. EPA
    A member of the press lies on the ground after sustaining an injury during clashes between the Serbian Community and Victorian Police officers in Melbourne, Australia. Djokovic was to be released from an immigration detention center in Melbourne after an order by the Federal Circuit Court. The tennis world number one had been staying in a hotel-turned-detention center after his visa was revoked upon landing in Australia. EPA
  • Members of the local Serbian community play music and dance outside the legal offices where Serbia's tennis champion Novak Djokovic is in with his legal team in Melbourne. AFP
    Members of the local Serbian community play music and dance outside the legal offices where Serbia's tennis champion Novak Djokovic is in with his legal team in Melbourne. AFP
  • Members of the local Serbian community play music and dance outside the legal offices where Serbia's tennis champion Novak Djokovic is in with his legal team in Melbourne. AFP
    Members of the local Serbian community play music and dance outside the legal offices where Serbia's tennis champion Novak Djokovic is in with his legal team in Melbourne. AFP
  • Members of the local Serbian community play music and dance outside the legal offices where Serbia's tennis champion Novak Djokovic is in with his legal team in Melbourne on January 9, 2022. (Photo by William WEST / AFP)
    Members of the local Serbian community play music and dance outside the legal offices where Serbia's tennis champion Novak Djokovic is in with his legal team in Melbourne on January 9, 2022. (Photo by William WEST / AFP)
  • Members of the Serbian community march in Melbourne, Australia. Serbian tennis player Novak Djokovic was to be released from an immigration detention center in Melbourne after an order by the Federal Circuit Court. The tennis world number one had been staying in a hotel-turned-detention center after his visa was revoked upon landing in Australia. EPA
    Members of the Serbian community march in Melbourne, Australia. Serbian tennis player Novak Djokovic was to be released from an immigration detention center in Melbourne after an order by the Federal Circuit Court. The tennis world number one had been staying in a hotel-turned-detention center after his visa was revoked upon landing in Australia. EPA
  • Members of the local Serbian community play music and dance outside the legal offices where Serbia's tennis champion Novak Djokovic is in with his legal team in Melbourne. AFP
    Members of the local Serbian community play music and dance outside the legal offices where Serbia's tennis champion Novak Djokovic is in with his legal team in Melbourne. AFP
  • epa09677057 Members of the Serbian community march in Melbourne, Australia. Serbian tennis player Novak Djokovic was to be released from an immigration detention center in Melbourne after an order by the Federal Circuit Court. The tennis world number one had been staying in a hotel-turned-detention center after his visa was revoked upon landing in Australia. EPA
    epa09677057 Members of the Serbian community march in Melbourne, Australia. Serbian tennis player Novak Djokovic was to be released from an immigration detention center in Melbourne after an order by the Federal Circuit Court. The tennis world number one had been staying in a hotel-turned-detention center after his visa was revoked upon landing in Australia. EPA
  • epa09677043 Members of the Serbian community taunt Victorian Police officers after Novak Djokovic was allegedly taken away in a vechile from his lawyer's office in Melbourne. Djokovic was to be released from an immigration detention center in Melbourne after an order by the Federal Circuit Court. The tennis world number one had been staying in a hotel-turned-detention center after his visa was revoked upon landing in Australia. EPA
    epa09677043 Members of the Serbian community taunt Victorian Police officers after Novak Djokovic was allegedly taken away in a vechile from his lawyer's office in Melbourne. Djokovic was to be released from an immigration detention center in Melbourne after an order by the Federal Circuit Court. The tennis world number one had been staying in a hotel-turned-detention center after his visa was revoked upon landing in Australia. EPA

Djokovic sought to explain the issues in a statement posted on social media, while insisting the incorrect information was an "administrative mistake" by his agent.

The saga has caused outrage on both sides and ignited a diplomatic storm, with Morrison - seeking re-election later this year - keen to appear firm on entry rules as Australia battles an Omicron outbreak. "Rules are rules", the prime minister has said, while a recent poll by the News Corp media group found that 83 per cent favoured the government trying to deport Djokovic.

On the other side of the debate, hundreds of Djokovic fans have held protests in Melbourne in support of the nine-time Australian Open champion, and Serbian prime minister Ana Brnabic said the country would “stand by Novak” and claimed he had been “treated differently” to other players who were allowed to enter Australia.

Jetour T1 specs

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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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AC Milan v Inter, Sunday, 6pm (UAE), match live on BeIN Sports

Other IPL batting records

Most sixes: 292 – Chris Gayle

Most fours: 491 – Gautam Gambhir

Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)

Highest strike-rate: 177.29 – Andre Russell

Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)

Highest average: 52.16 – Vijay Shankar

Most centuries: 6 – Chris Gayle

Most fifties: 36 – Gautam Gambhir

Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)

Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)

 

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Kashima Antlers 3 (Nagaki 49’, Serginho 69’, Abe 84’)
Guadalajara 2 (Zaldivar 03’, Pulido 90')

Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt

Date started: January 2017, app launched November 2017

Based: Dubai, UAE

Sector: Private/Retail/Leisure

Number of Employees: 18 employees, including full-time and flexible workers

Funding stage and size: Seed round completed Q4 2019 - $1m raised

Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels

Other must-tries

Tomato and walnut salad

A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.

Badrijani nigvzit

A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.

Pkhali

This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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Sunday, December 8, Sharjah Cricket Stadium – UAE v USA

Monday, December 9, Sharjah Cricket Stadium – USA v Scotland

Wednesday, December 11, Sharjah Cricket Stadium – UAE v Scotland

Thursday, December 12, ICC Academy, Dubai – UAE v USA

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Sunday, December 15, ICC Academy, Dubai – UAE v Scotland

Note: All matches start at 10am, admission is free

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
Updated: January 14, 2022, 8:16 AM