Australia 28 New Zealand 29
Australia Tries: Phipps, Foley, Ashley-Cooper; Cons: Foley 2; Pens: Foley 2, White
New Zealand Tries: Jane, Coles, A Smith, Fekitoa; Cons: Barrett 2, Slade; Pen: Barrett
Man of the match Bernard Foley (Australia)
SYDNEY // Under-fire Australia coach Ewen McKenzie resigned Saturday, a few hours before the Wallabies were beaten 29-28 by world champions New Zealand in Brisbane, the Australian Rugby Union (ARU) said in a statement.
McKenzie, who took over from Robbie Deans just over a year ago, had come under pressure over the past two weeks for his role in the row over offensive text messages player Kurtley Beale allegedly sent to a team official in June.
He was forced to deny he had been involved in an intimate relation with Di Patston, the official in question, and faced the accusation that he had lost the support of senior players over her role with the team.
Read more: Australia coach Ewen McKenzie denies affair with staff member as texts row deepens
McKenzie said there was a “bunch of reasons” but refused to go into details about his resignation.
“I resigned this morning at 10 o’clock. I wrote to [ARU chief] Bill [Pulver] and the board members and discussed what’s been going on,” McKenzie said. “I’ve been a very proud contributor to Australian rugby. There’s a bunch of reasons that I’ve put in writing to Bill.
“My intention was to resign win, lose or draw. I’ve only just told the team. I didn’t advise the team or staff before the game.
“It’s been a disappointing time for a number of reasons. I’m not going to go into the details, you guys can work it out.
“I’ve been unhappy with a bunch of things and the easiest thing for me is to exit stage left. I’ll leave you guys to speculate or ponder, I’ll write a chapter in my book.”
The defeat to the All Blacks was a third straight loss for the Wallabies after defeats in South Africa and Argentina over the past month and left McKenzie with a 50 per cent winning record in his 22 matches in charge.
“I did not ask Ewen to resign but understand his decision. He informed me this morning of his intention to resign, regardless of tonight’s result,” Pulver said.
“Ewen is a world-class coach and a world-class individual who has been committed to playing entertaining rugby for our fans since he started in the role.
“We sincerely wish Ewen well for the future professionally and personally.”
Pulver said he hoped to appoint a new coach before the end of the week, when the Wallabies depart for their November tour of Europe.
Former Springbok coach Jake White, who was in the frame to replace Deans last year, and Michael Cheika, who led New South Wales Waratahs to the Super Rugby title this year, are likely to be leading candidates.
All Blacks centre Malakai Fekitoa scored a last-minute try, which Colin Slade converted, to give the world champions the dramatic victory at Lang Park in Brisbane.
Winger Cory Jane and hooker Dane Coles crossed for the visitors in the first half, and scrum-half Aaron Smith’s 69th minute score kept the All Blacks in a game they had been chasing all evening.
Tries from scrum-half Nick Phipps and fly-half Bernard Foley in the first half and one after the break from winger Adam Ashley-Cooper, who was playing in his 100th Test, were Australia’s reward for a performance of rare intensity, but it was not enough.
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KILLING OF QASSEM SULEIMANI
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Match info
Champions League quarter-final, first leg
Liverpool v Porto, Tuesday, 11pm (UAE)
Matches can be watched on BeIN Sports
Abu Dhabi GP Saturday schedule
12.30pm GP3 race (18 laps)
2pm Formula One final practice
5pm Formula One qualifying
6.40pm Formula 2 race (31 laps)
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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
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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