• Novak is appealing Immigration Minister Alex Hawke's use of discretionary powers to cancel his visa again on the grounds that he was a threat to public order because his presence would encourage anti-vaccination sentiment amidst Australia's worst outbreak of the virus. AFP
    Novak is appealing Immigration Minister Alex Hawke's use of discretionary powers to cancel his visa again on the grounds that he was a threat to public order because his presence would encourage anti-vaccination sentiment amidst Australia's worst outbreak of the virus. AFP
  • Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention, to convene with his legal team after his visa to play in the Australian Open was cancelled a second time, in Melbourne, Australia, January 16, 2022. Reuters
    Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention, to convene with his legal team after his visa to play in the Australian Open was cancelled a second time, in Melbourne, Australia, January 16, 2022. Reuters
  • Three Federal Court judges will decide the fate of the world No 1 after a rollercoaster 10 days that saw him detained by immigration authorities, released and then detained again ahead of a tournament that starts on Monday. Reuters
    Three Federal Court judges will decide the fate of the world No 1 after a rollercoaster 10 days that saw him detained by immigration authorities, released and then detained again ahead of a tournament that starts on Monday. Reuters
  • Supporters of Serbian tennis player Novak Djokovic gather outside the offices of Djokovic's legal team, as they listen to an audio court hearing. Getty Images
    Supporters of Serbian tennis player Novak Djokovic gather outside the offices of Djokovic's legal team, as they listen to an audio court hearing. Getty Images
  • Supporters of tennis player Novak Djokovic wave national flags as they gather in front of Federal Court building in Melbourne. AFP
    Supporters of tennis player Novak Djokovic wave national flags as they gather in front of Federal Court building in Melbourne. AFP
  • Goran Zabic, a Serbian supporter of tennis player Novak Djokovic, arrives in front of the office of Djokovic's lawyers on January 16, 2022 in Melbourne, Australia. Getty Images
    Goran Zabic, a Serbian supporter of tennis player Novak Djokovic, arrives in front of the office of Djokovic's lawyers on January 16, 2022 in Melbourne, Australia. Getty Images
  • Supporters of Serbian tennis player Novak Djokovic hold their flags outside the Federal Court building in Melbourne. AP Photo
    Supporters of Serbian tennis player Novak Djokovic hold their flags outside the Federal Court building in Melbourne. AP Photo
  • Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention, to convene with his legal team. Reuters
    Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention, to convene with his legal team. Reuters
  • Serbian tennis player Novak Djokovic is photographed as he is transported from an Immigration Hotel in Melbourne. EPA
    Serbian tennis player Novak Djokovic is photographed as he is transported from an Immigration Hotel in Melbourne. EPA
  • The Serb, 34, was escorted to his lawyers office by immigration officials to attend the virtual court hearing on Sunday morning, having spent Saturday night back in an immigration detention hotel in Melbourne. Getty Images
    The Serb, 34, was escorted to his lawyers office by immigration officials to attend the virtual court hearing on Sunday morning, having spent Saturday night back in an immigration detention hotel in Melbourne. Getty Images
  • Media attempt to photograph Serbian tennis player Novak Djokovic as he is transported from an Immigration Hotel in Melbourne, Australia. EPA
    Media attempt to photograph Serbian tennis player Novak Djokovic as he is transported from an Immigration Hotel in Melbourne, Australia. EPA
  • Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention. Reuters
    Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention. Reuters
  • Supporters of Serbian tennis player Novak Djokovic gather outside the offices of Djokovic's legal team on January 16, 2022 in Melbourne, Australia. Djokovic lost his attempt to overturn his deportation with the judges ruling unanimously to uphold the Australian government decision to cancel his visa. Getty Images
    Supporters of Serbian tennis player Novak Djokovic gather outside the offices of Djokovic's legal team on January 16, 2022 in Melbourne, Australia. Djokovic lost his attempt to overturn his deportation with the judges ruling unanimously to uphold the Australian government decision to cancel his visa. Getty Images
  • Members of the media wait outside the car park of the office of the legal team of Serbian tennis player Novak Djokovic. Getty Images
    Members of the media wait outside the car park of the office of the legal team of Serbian tennis player Novak Djokovic. Getty Images
  • Supporters of Novak Djokovic hold national flags as they gather in front of Federal Court building . AFP
    Supporters of Novak Djokovic hold national flags as they gather in front of Federal Court building . AFP

Novak Djokovic to be deported after losing Australian visa cancellation appeal


Steve Luckings
  • English
  • Arabic

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.

  • 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

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.

  • 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
COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

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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The%20specs
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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 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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Updated: January 16, 2022, 7:33 AM