In the depths of the Antarctic winter, expeditioners at Australia's research bases might as well be on the moon. Or on their way to Mars.
"When you are in Antarctica you know you can't get out - there's no rescue during winter. And that changes one's mentality," said Des Lugg, head of polar medicine at the Australian Antarctic Division from 1968-2001 and now a consultant to Nasa.
"You can get back faster from the international space station than you can from the Antarctic in the depths of winter," he said.
It's that very isolation that makes Australia's Antarctic bases and their expeditioners perfect for planning long-term space missions, he said.
Since 1993, the National Aeronautics and Space Administration (Nasa) of the United States has run a joint programme with the Australian Antarctic Division (AAD) studying human health and how small groups adapt to many months of isolation working in the coldest place on earth.
"Australia's Antarctic programme has some of the most isolated stations in Antarctica where we have total isolation for up to nine months of the year," said Jeff Ayton, the division's chief medical officer.
"It's an extreme environment and we've got real people in real hazardous situations and their survival is dependent on technology and complex systems not too dissimilar to survival in space.
"We also have wide experience of the medical conditions that can occur in Antarctic stations and they are of interest to people planning for long-term missions to Mars and other exploratory missions," Ayton added.
In particular, Nasa has shown interest in the division's decades-old experience in using super-generalist doctors at its bases. Some of these have been recruited from rural Australia, home of the traditional country doctor who is adept at tackling just about any medical challenge.
Doctors down south have conducted brain surgery, fixed fractures and given counselling on mental health problems.
"We have managed pregnancies in Antarctica. That is part of the medical spectrum we have to deal with," Ayton said.
Such broad experience would be crucial on a long-term mission to Mars or beyond.
Other medical conditions also present challenges.
Studies have shown Antarctic expeditioners suffer vitamin D deficiencies through lack of sunlight, depression as well as weaker immune systems. Ayton said studies have shown the reactivation of latent viruses, such as the Epstein-Barr virus or other members of the herpes virus family.
"It's not fully known to date what causes immune suppression. We've looked at psychological factors on the immune system. We've looked at vitamin D effects on the immune system and the stresses in small, confined environments," he said, adding studies have shown similar changes to the immune system in space.
Lugg said viruses tend to lie dormant in the body and then reactivate in space or in Antarctica.
"No one has exhibited any clinical disease. This is the other interesting thing. Although they have altered their immune status, there is no clinical disease that we've been able to detect in Antarctica to show for the altered immune response," he said.
Being confined to a small base with a dozen or so colleagues for months away from family and friends can be a major source of stress for some expeditioners.
Lugg and Ayton said the vast number of people adapted well to life in Antarctica with only very rare cases of expeditioners suffering mental breakdowns.
Lugg did a 25-year study of documented behavioural health problems in Antarctica and said the incidence rate was four per cent of all primary consultations to the base doctor.
"You have sleep problems, but what you are looking for are the classic psychosis episodes," Lugg said.
"There was a guy one year who heard babies cry. He came to the doctor and he said, 'I'm hearing voices'. Fortunately, he was able to be got out because it was just before the close of winter."
While such cases were rare, having just one episode in Antarctica or in space could be disastrous.
"However many you have going to Mars in a tin can, if someone has a major psychotic event, they are going to have great difficulty handling that."
Pre-expedition health and psychological screening, and possibly genetic testing in the future, are crucial.
"We don't take asthmatics, you don't take anyone who's epileptic, who's on cardiac medication or had a cardiac problem, hypertension - you screen out a vast number of people," said Lugg, who spent five years working in Washington with Nasa's Office of the Chief Health and Medical Officer until 2006.
Also crucial were the "niceties," said Lugg, such as understanding human nature as well as cultural differences.
"When you are dealing with humans, you've got to get back to the very basics, and that is their ability to live together, to work together and the health side of it."
* Reuters
Three trading apps to try
Sharad Nair recommends three investment apps for UAE residents:
- For beginners or people who want to start investing with limited capital, Mr Nair suggests eToro. “The low fees and low minimum balance requirements make the platform more accessible,” he says. “The user interface is straightforward to understand and operate, while its social element may help ease beginners into the idea of investing money by looking to a virtual community.”
- If you’re an experienced investor, and have $10,000 or more to invest, consider Saxo Bank. “Saxo Bank offers a more comprehensive trading platform with advanced features and insight for more experienced users. It offers a more personalised approach to opening and operating an account on their platform,” he says.
- Finally, StashAway could work for those who want a hands-off approach to their investing. “It removes one of the biggest challenges for novice traders: picking the securities in their portfolio,” Mr Nair says. “A goal-based approach or view towards investing can help motivate residents who may usually shy away from investment platforms.”
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 National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
COMPANY%20PROFILE
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What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
