SYDNEY // Australia coach Michael Cheika will be looking for improvement from the Wallabies next year after losing nine of 15 Tests in 2016 but they will have to find it without David Pocock as the standout loose forward embarks on a sabbatical.
The year off was agreed upon by an Australian Rugby Union desperate to keep the world’s best poacher out of the clutches of wealthy European clubs, and the three-year deal that included it means he will be back in Wallaby gold for the 2019 World Cup.
Pocock has always countered the rugby player stereotype with his environmental and social justice activism and he said the desire for a year out of the game to pursue other interests is consistent with that “otherness”.
“I’m a bit of a weirdo so I’m happy with that. That’s OK,” he told reporters in London this week.
“Rugby is certainly something that I really enjoy but I think like everyone I’m interested in other things and I feel pretty lucky to be able to take some time off to be able to pursue them and then get back into rugby.”
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Losing one of your best players for a year is far from ideal but it could have been worse for Australia as Pocock said he had originally intended to retire by the time he reached 28, his current age.
“In my head, 10 years was always a pretty good chunk of time and then I figured it would probably be time to move on,” Pocock said.
“I don’t know why I thought that, but having the two years out with injury, getting back into it last year and really enjoying being part of this Wallaby setup, I’m really keen to get to the next World Cup.
“I figured having some time off next year was, in my mind, probably the way to do it, to freshen up physically and mentally and then back myself to get back into some form.”
One of Pocock's last acts in the green and gold was to throw a pass that Jamie Joseph intercepted for England's final try in the 37-21 Twickenham defeat.
It was anomalous to his usually reliable contribution, and his standing as a player and a leader means it would be no great surprise if a 31-year-old Pocock ended up captaining his adopted nation in Japan at the World Cup in three year’s time.
Pocock is off to Japan to see out the season with the Panasonic Wild Knights, where he reunites with former Wallabies coach Robbie Deans, before heading back to his native Zimbabwe to participate in conservation projects.
He is also planning to visit his grandfather, who has prevailed in a 15-year legal battle to keep hold of the family farm – a struggle that might provide a small insight into where Pocock gets his own uncompromising attitude to life and rugby.
“He’s got a real love of the land and he’s not going anywhere,” Pocock said. “That’s kind of what he’s doing with his life at the moment – trying to hold on.”
* Reuters
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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
