CANBERRA // A 6-year-old Australian boy photographed making an ISIL movement salute in front of a human body hanging from a cross somewhere in the Middle East was entitled to return to Australia with his siblings, prime minister Malcolm Turnbull said on Monday.
But such children who returned from the battlefields of Syria and Iraq would be subjected to “the closest attention” to ensure Australians were safe, he said.
“We will be utterly resolute in keeping Australians safe, and that applies to anyone who returns from the conflict zone, whether they are an adult or a child,” Mr Turnbull said.
Australian media on Sunday published the photograph posted on social media by Sydney-born convicted terrorist Khaled Sharrouf of his youngest child. The smiling boy holds up his right index finger in a salute in front of an apparently lifeless body suspended from a cross with plastic cable ties. A sign hanging from the body said the capital crime was collaborating with Christians.
Sharrouf’s Muslim-convert wife Tara Nettleton took their five children from Sydney to Syria to join their father in February 2014.
Nettleton died of surgery complications in September last year, but her mother Karen Nettleton continues to lobby governments for help to bring the children home.
Mr Turnbull criticised Sharrouf, 35, over the picture, saying such behaviour demonstrated why Australia is committed to destroying the ISIL movement.
“The despicable conduct of Khaled Sharrouf in using his child to promote the barbaric, terrorist activities of the organisation of which he is part, is almost beyond belief,” Mr Turnbull said.
“All of the children that are being exploited in this way, if they are Australian citizens, of course, would be able to return to Australia. But under the closest possible supervision,” he added.
Australian Federal Police commissioner Andrew Colvin said his officers were working with foreign partners toward prosecuting Sharrouf. The image of the child “says a lot more about Khaled Sharrouf than it does about his children”, Mr Colvin said.
Sharrouf horrified the world in 2014 when he posted on social media a photograph of another son clutching the severed head of a Syrian soldier.
Then-US secretary of state John Kerry described that image as “one of the most disturbing, stomach-turning, grotesque photographs ever displayed”.
The US state department in January announced sanctions against two Australian militants, including Sharrouf.
Sharrouf was among nine Muslim men accused in 2007 of stockpiling bomb-making materials and plotting terrorist attacks in Sydney and Melbourne, Australia’s largest cities.
He pleaded guilty to terrorism offenses in 2009 and served less than four years in prison.
* Associated Press
SM Town Live is on Friday, April 6 at Autism Rocks Arena, Dubai. Tickets are Dh375 at www.platinumlist.net
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
The Details
Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5
Ticket prices
General admission Dh295 (under-three free)
Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free
Buy tickets at: wbworldabudhabi.com/en/tickets
Scoreline
Syria 1-1 Australia
Syria Al Somah 85'
Australia Kruse 40'
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
