Tens of thousands of holidaymakers fled seaside towns on Australia's east coast on Thursday as bushfires approached, and military ships and helicopters began rescuing thousands more trapped by the blazes.
Fuelled by searing temperatures and high winds, more than 200 fires are burning across the south-eastern states of New South Wales and Victoria, threatening several towns.
The NSW state government declared a state of emergency, beginning on Friday, giving authorities the power to forcibly evacuate people and take control of services.
"It is hell on earth. It is the worst anybody's ever seen," Michelle Roberts said by telephone from the Croajingolong Cafe she owns in Mallacoota, a southeastern coastal town where 4,000 residents and visitors have been stranded on the beach since Monday night.
Ms Roberts hoped to get her 18-year-old daughter on to a naval ship, which arrived off the town on Thursday, in order to escape the fires and thick smoke engulfing the town.
The HMAS Choules is expected to make two or three voyages over the coming days, state authorities said.
Elsewhere, long queues formed outside supermarkets and petrol stations as residents and tourists sought supplies to either bunker down or escape the fires, emptying shelves of staples like bread and milk.
More than 50,000 people were without power and some towns had no access to drinking water.
"Everyone's just on edge," said Shane Flanagan, a resident of Batemans Bay on the NSW coast.
Traffic on the main highway out of Batemans Bay was bumper-to-bumper after authorities called for the town to be evacuated. Residents reported there was no fuel, power or phone service, while supermarket shelves had been stripped bare of staples.
Authorities urged a mass exodus from several towns on the south-east coast, an area popular with tourists during the summer holiday season, warning that extreme heat forecast for the weekend would stoke the fires further.
"The priority today is fighting fires and evacuating, getting people to safety," Prime Minister Scott Morrison told reporters in Sydney. "There are parts of both Victoria and New South Wales which have been completely devastated, with a loss of power and communications."
Mr Morrison, forced to defend his government's limited action on climate change, blamed a three-year drought and lack of hazard reduction for the unprecedented extent and duration of this year's bushfires.
Eight people have been killed by fires in NSW and Victoria since Monday and 18 are missing, officials said.
Temperatures are forecast to soar above 40°C along the south coast on Saturday, bringing the prospect of renewed firefronts to add to about 200 current blazes.
"It is going to be a very dangerous day. It's going to be a very difficult day," NSW Rural Fire Service Commissioner Shane Fitzsimmons said.
Bushfires so far this season have razed more than 4 million hectares of bushland and destroyed more than 1,000 homes, including 381 homes destroyed on the south coast this week.
RESULTS
ATP China Open
G Dimitrov (BUL x3) bt R Bautista Agut (ESP x5)
7-6, 4-6, 6-2
R Nadal (ESP x1) bt J Isner (USA x6)
6-4, 7-6
WTA China Open
S Halep (ROU x2) bt D Kasatkina (RUS)
6-2, 6-1
J Ostapenko (LAT x9) bt S Cirstea (ROU)
6-4, 6-4
ATP Japan Open
D Schwartzman (ARG x8) bt S Johnson (USA)
6-0, 7-5
D Goffin (BEL x4) bt R Gasquet (FRA)
7-5, 6-2
M Cilic (CRO x1) bt R Harrison (USA)
6-2, 6-0
What is Folia?
Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.
Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."
Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.
In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love".
There are also plans to take Folia to several more locations throughout the Middle East and Europe.
While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."
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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THE SPECS
Engine: 3-litre V6
Transmission: eight-speed automatic
Power: 424hp
Torque: 580 Nm
Price: From Dh399,000
On sale: Now
