Hady Habib's historic run at the Australian Open is over after the Lebanese player was beaten in straight sets by Ugo Humbert on Wednesday.
Habib had become the first man from his country to win a Grand Slam main draw match when he defeated China's Bu Yunchaokete at the weekend.
He had already made history by coming through three qualifying-round matches to reach the main draw at Melbourne Park but Humbert proved a step too far, with the French 14th seed securing a confident 6-3, 6-4, 6-4 victory.
Habib's dream might be over but he can still look back in pride at his run Down Under. “I always had goals to play these big tournaments, but at times it seemed very far, I’m not going to lie,” the Texas-born 26-year-old said after beating Bu.
“I had some challenging moments in my career playing for a small country with limited financial help from the government.
“The energy that I felt on the court from the fans, it literally pushed me to get that win. I couldn’t have done it without them.”
Novak Djokovic, looking to make it 11 titles in Melbourne, defeated Portuguese qualifier Jaime Faria 6-1, 6-7, 6-3, 6-2 to seal his spot in the third round.
It was the 37-year-old's 430th singles match at a major to claim sole ownership of most ever played, men or women, in the Open Era ahead of Roger Federer (429) and Serena Williams (423).
“I love this sport. I love competition,” Djokovic said when asked about the milestone after beating the 21-year-old.
“I try to give my best every single time. It's been over 20 years that I've been competing in Grand Slams at the highest level.
“Whether I win or lose, I will always leave my heart out on the court. I'm just blessed to be making another record.”
Clinching the title would also take him clear of Australia's Margaret Court and become the first player to 25 Grand Slam crowns.
Djokovic, who had new coach Andy Murray watching from the stands, now faces Czech 26th seed Tomas Machac next and is drawn to meet Spain's red-hot Carlos Alcaraz in the quarter-finals.
Four-time Grand Slam winner Alcaraz dropped just five games in an ominous display to sprint into the third round where he will take on Portugal's Nuno Borges.
The third seed showed no mercy to Japan's Yoshihito Nishioka in a 6-0, 6-1, 6-4 rout in 81 minutes.
“The less time you spend on court in the Grand Slams, especially in the beginning, it is going to be better,” said Alcaraz, who is yet to go beyond the quarter-finals in Melbourne.
Sixth seed Casper Ruud was sent spinning out of the tournament after being beaten 6-2, 3-6, 6-1, 6-4 by Czech teenager Jakub Mensik under the lights at Margaret Court Arena.
Ruud became the fourth top 10 seed to fall at the tournament following Stefanos Tsitsipas, Andrey Rublev and Grigor Dimitrov.
In the women's draw, Olympic champion and last year's runner-up Zheng Qinwen was beaten 7-6, 6-3 by Laura Siegemund of Germany.
The fifth seed left the court looking like she was about to burst into tears while world No 97 Siegemund was beaming from ear to ear after a famous win.
“Maybe today is not my day,” Zheng, 22, said. “There's a lot of details in the important points. I didn't do the right choice.”
World No 1 Aryna Sabalenka dropped her serve three times and faced 11 break points before overcoming Spain's Jessica Bouzas Maneiro 6-3, 7-5, rattling off the last five games in a row.
“She played incredible tennis today and it was a really tough one. I expected this tennis from her, I'm really glad I was able to win this match,” said Sabalenka, who beat Zheng in the 2024 final and tackles unseeded Dane Clara Tauson next.
The win kept the Belarusian world No 1 on course for a hat-trick of Australian Open titles, a feat last achieved 26 years ago by Martina Hingis.
Former world No 1 Naomi Osaka, the 2019 and 2021 champion in Australia but now unseeded, stormed back to defeat 20th seed Karolina Muchova 1-6, 6-1, 6-3.
Osaka called it a “little revenge” for defeat at the US Open in August to the Czech. Up next is Swiss Belinda Bencic, who returned to the tour late last year after giving birth to her daughter.
Third seed Coco Gauff made heavy weather of British battler Jodie Burrage before claiming a 6-3, 7-5 victory.
The 20-year-old American set up an intriguing duel against former US Open finalist Leylah Fernandez for a place in the fourth round.
“It was tough. She was serving really well, so I was just trying to manage that, honestly,” said Gauff.
“She really stepped her level up in the middle of the second set so I was just trying to be offensive as much as I could.”
American seventh seed Jessica Pegula, beaten in the US Open final by Sabalenka last year, eased through 6-4, 6-2 against Belgium's Elise Mertens to set up a third-round clash with Serbia's Olga Danilovic.
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
'Operation Mincemeat'
Director: John Madden
Cast: Colin Firth, Matthew Macfayden, Kelly Macdonald and Penelope Wilton
Rating: 4/5
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
THE SPECS
Engine: 3.5-litre V6
Transmission: six-speed manual
Power: 325bhp
Torque: 370Nm
Speed: 0-100km/h 3.9 seconds
Price: Dh230,000
On sale: now
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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
