Novak Djokovic is to be deported from Australia after losing appeal against cancellation of visa over Covid-19 coronavirus entry requirements.
The verdict means the world No 1 will not be allowed to defend his Australian Open title when the action gets underway on Monday, denying his bid, for a few months at least, of winning a men's record 21st Grand Slam.
Djokovic, 34, has won the Australian Open the past three years and was a strong favourite to claim a record-extending 10th Melbourne Park crown.
The top seed was set to face Miomir Kecmanovic in his opening match at Rod Laver Arena on Monday.
Ruling on a case that has gripped Australia and the sporting world for more than a week, a three-judge bench of the Federal Court heard government lawyers' arguments that Djokovic's continued presence risked whipping up anti-vaccination sentiment during Australia's worst outbreak of Covid-19 since the pandemic began.
Alex Hawke, the immigration minister, cancelled the visa on the grounds that Djokovic’s presence in Australia may be a risk to the health and “good order” of the Australian public and “may be counterproductive to efforts at vaccination by others in Australia.”
For Djokovic, his lawyers said Hawke took an “unreasonable approach” to assessing whether his deportation was in the public interest and cited no evidence that his presence may foster anti-vaccination sentiment, according to a court filing. The only evidence of protests referring to Djokovic’s were caused by the state canceling his visa the first time, barrister Nick Wood said in the hearing Sunday.
“Rightly or wrongly he is perceived to endorse an anti-vaccination view and his presence here is perceived to contribute to that,” Stephen Lloyd, acting for the government, told the court.
The decision likely means that Djokovic, who is not vaccinated against Covid-19, will remain in detention in Melbourne until he is deported.
A deportation order usually also includes a three-year ban on returning to Australia.
A medical exemption that allowed the Serb to enter the country without being vaccinated had sparked fury in Australia, and became a political issue for Prime Minister Scott Morrison, who has to call a federal election before May.
An opinion poll published by The Age newspaper on Sunday showed almost three quarters of Australians believe Djokovic should be sent home without playing in the Australian Open. Just 14% said he should be allowed to stay, the poll of 1607 people showed.
Djokovic’s visa was initially cancelled on January 6 at Melbourne’s airport hours after he arrived to compete in the first Grand Slam of 2022.
A border official cancelled his visa after deciding Djokovic didn’t qualify for a medical exemption from Australia’s rules for unvaccinated visitors.
After spending four days in an immigration detention centre, Djokovic, 34, won his appeal after the court quashed the revocation before it was cancelled a second time on Friday.
Mohammed bin Zayed Majlis
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Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
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World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday, February 8 v Kenya; Friday, February 9 v Canada; Sunday, February 11 v Nepal; Monday, February 12 v Oman; Wednesday, February 14 v Namibia; Thursday, February 15 final
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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