AUCKLAND // Will Genia, the Australia scrum-half, says the Wallabies line-up will test Aaron Cruden, New Zealand's new starting fly-half, in their Rugby World Cup semi-final this weekend.
Cruden has become the All Blacks' latest starter at No 10 following groin injuries to Dan Carter and Colin Slade, his replacement.
Sunday's match at Eden Park will be only his second Test start, and Genia said on Tuesday he will be one of Australia's targets. "He's not that big a bloke," he said, "so we'll chuck a bit of traffic at him and see if we can wear him down."
Genia expects Cruden to cope, primarily because of the experience around him in the New Zealand scrum-half, Piri Weepu, and the midfielders, Ma'a Nonu and Conrad Smith, all of whom play with him for the Wellington Hurricanes in Super 15.
"Cruden's still doing the job. He's an attacking sort of player, he likes to take the line on," Genia said.
"The guys around him like Conrad and Nonu, they've got a good combination already. Weepu's inside him and he's stepped up. Still, if Nonu went down they'd struggle a bit, because of his ability to not only force the ball, but also play the ball as well. They can't replace Carter, but Cruden's form doesn't make [losing Carter] as bad."
Genia said the contest between Cruden and Australia counterpart, Quade Cooper, will be interesting. Cooper was indecisive in the 11-9 quarter-final win over South Africa last weekend, but Genia said he is yet to see his Queensland teammate play two bad games in a row.
"He's someone who loves playing on the big stage," he said. "I reckon he'll come out and bounce back positively and do real well."
Genia and Cooper were not born when Australia last beat New Zealand at Eden Park in 1986. They came along two years later, but Genia said they were confident they could set a new precedent.
"I don't know if I could be more confident," he said. "I don't want to sound arrogant, I'm not that sort of bloke. I really believe in the guys we have in this group. We showed on the weekend we cannot only win through skill but also team spirit."
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Director: Dexter Fletcher
Starring: Taron Egerton, Richard Madden, Jamie Bell
Rating: 3 out of 5 stars
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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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Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.
Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.
Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.
Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill
Favourite food: Dim sum
Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.
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Champions League quarter-final, first leg
Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)
Matches can be watched on BeIN Sports
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Dr Ayham Ammora, scientist and business executive
Ali Azeem, business leader
Tony Booth, professor of education
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Gina MIller, anti-Brexit campaigner
Lord Smith, former Cabinet minister
Sandi Toksvig, broadcaster
UAE currency: the story behind the money in your pockets
