Australia batsman David Warner with his family ahead of the third Test against Pakistan at the Sydney Cricket Ground. AFP
Australia batsman David Warner with his family ahead of the third Test against Pakistan at the Sydney Cricket Ground. AFP
Australia batsman David Warner with his family ahead of the third Test against Pakistan at the Sydney Cricket Ground. AFP
Australia batsman David Warner with his family ahead of the third Test against Pakistan at the Sydney Cricket Ground. AFP

David Warner: Veteran Australian opener calls time on career in Tests and ODIs


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Veteran Australian opener David Warner on Monday called time on his One-Day International career ahead of his farewell Test against Pakistan this week.

However, the all-format star kept the door open on a return to play the 2025 Champions Trophy in Pakistan if needed.

Warner, 37, will pad up in his 112th and final Test in his home city Sydney on Wednesday, having amassed 8,695 runs at an average of 44.58, with 26 tons and 36 half-centuries.

At the Sydney Cricket Ground, he also announced his retirement from ODIs, where he has been a fixture since his debut in 2009, helping the team win the World Cup in 2015 and 2023.

"I've got to give back to the family and also on the back of that I'm definitely retiring from one-day cricket as well," he said.

"That was something that I had said through the 2023 World Cup, get through that, and winning it in India, I think that's a massive achievement.

"So I'll make that decision today, to retire from those forms, which does allow me to go and play some other (T20) leagues around the world and sort of get the one-day team moving forward a little bit.

"I know there's a Champions Trophy coming up," he added. "If I'm playing decent cricket in two years' time and I'm around and they need someone, I'm going to be available."

The Champions Trophy has not been played since 2017, but is set to for a comeback in 2025 in Pakistan. While the tournament has traditionally been held in the 50-over cricket, reports have said there is a push to make it T20.

Warner is set to play in the ongoing Big Bash League after the Sydney Test and is set to play in the International League T20 in the UAE, where he has been named captain of Dubai Capitals team.

Warner, who also has a contract with the Delhi Capitals in the Indian Premier League, highlighted the threat Test cricket faces from franchise cricket.

"Fortunately in my development, I didn't have that there, so I didn't have to make that decision of going out and playing in those."

"Today with so many different opportunities and a lot of money at stake for younger guys coming through, it's a tough decision to make."

Warner will retire as one of the greatest opening batsmen of this century. He initially burst onto the scene as an explosive T20 batsman but during the early stages of his career in the IPL in Delhi, India star Virender Sehwag encouraged him to take up Test cricket, saying he could score heavily there even though Warner had not even played first-class cricket.

Warner then turned into an all-format champion and looked set to lead the Australian team when the 'sandpaper' incident in South Africa in 2018 tarnished his career.

There, Warner, along with captain Steve Smith, was banned for a year by Cricket Australia for his part in the third Test debacle in Cape Town that saw Cameron Bancroft use sandpaper to scuff the ball before a crude attempt to conceal the evidence down his trousers.

Part of the punishment saw Warner stripped of the vice-captaincy and banned from ever leading the team.

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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

Top investing tips for UAE residents in 2021

Build an emergency fund: Make sure you have enough cash to cover six months of expenses as a buffer against unexpected problems before you begin investing, advises Steve Cronin, the founder of DeadSimpleSaving.com.

Think long-term: When you invest, you need to have a long-term mindset, so don’t worry about momentary ups and downs in the stock market.

Invest worldwide: Diversify your investments globally, ideally by way of a global stock index fund.

Is your money tied up: Avoid anything where you cannot get your money back in full within a month at any time without any penalty.

Skip past the promises: “If an investment product is offering more than 10 per cent return per year, it is either extremely risky or a scam,” Mr Cronin says.

Choose plans with low fees: Make sure that any funds you buy do not charge more than 1 per cent in fees, Mr Cronin says. “If you invest by yourself, you can easily stay below this figure.” Managed funds and commissionable investments often come with higher fees.

Be sceptical about recommendations: If someone suggests an investment to you, ask if they stand to gain, advises Mr Cronin. “If they are receiving commission, they are unlikely to recommend an investment that’s best for you.”

Get financially independent: Mr Cronin advises UAE residents to pursue financial independence. Start with a Google search and improve your knowledge via expat investing websites or Facebook groups such as SimplyFI. 

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UAE currency: the story behind the money in your pockets
GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

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

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Dubai World Cup draw

1. Gunnevera

2. Capezzano

3. North America

4. Audible

5. Seeking The Soul

6. Pavel

7. Gronkowski

8. Axelrod

9. New Trails

10. Yoshida

11. K T Brave

12. Thunder Snow

13. Dolkong 

Sreesanth's India bowling career

Tests 27, Wickets 87, Average 37.59, Best 5-40

ODIs 53, Wickets 75, Average 33.44, Best 6-55

T20Is 10, Wickets 7, Average 41.14, Best 2-12

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Updated: January 02, 2024, 9:24 AM