Received

Australia's spinners have ripped through India in chaotic fashion to begin the third Test, bowling the hosts out for 109 on a rank turner in Indore.

Left-armer Matt Kuhnemann, playing in his second Test, starred with 5-16 as India crumbled for their fourth lowest total at home against Australia.

Australia's trio of spinners - Kuhnemann, Nathan Lyon and Todd Murphy - took nine wickets before India's innings ended 30 minutes into the second session on Wednesday when Mohammed Siraj was run out.

After captain Rohit Sharma won the toss and elected to bat, India stumbled to lunch at 7-84 as Kuhnemann and Lyon (3-25) stunned the hosts at Holkar Stadium.

India lost 5-18 in a collapse similar to the trouble Australia found themselves in during the first two Tests.

The hosts briefly steadied through Virat Kohli (22) but young spin sensation Todd Murphy (1-12) claimed the Indian superstar's wicket for the third time this series with 20 minutes remaining in the session.

Lyon struck again in the dying stages before lunch to trap impressive wicketkeeper KS Bharat lbw for 17.

Bowling allrounders Axar Patel (12 no) and Ravichandran Ashwin (three) rescued India out of immense trouble during the second Test in Delhi but there was no repeat of their heroics this time.

It was drama in Indore from the start, with Sharma nicking Mitchell Starc to wicketkeeper Alex Carey off the first ball of the match.

However, umpire Nitin Menon gave Sharma not out and Australia failed to review the decision.

Starc trapped Sharma in front on the fourth ball of his first over with replays revealing the India opener would have been out had Australia used DRS.

But Sharma only scored 14 as he was stumped by Carey while trying to smash a Kuhnemann delivery.

Kuhnemann also picked up the key wickets of recalled opener Shubman Gill and Shreyas Iyer.

The most extraordinary wicket of the day was Lyon's first, getting a ball to turn and keep low to smash into Cheteshwar Pujara's stumps.

Starc and allrounder Cameron Green opened the bowling after returning for their first match since suffering respective finger injuries during the Boxing Day Test win against South Africa.

Starc replaced Pat Cummins as Australia's frontline quick after the captain made the decision to return to Sydney to be with his seriously-ill mother.

Steve Smith is filling in as skipper for the third time since Cummins became Australia's red-ball leader in November 2021.

Green is playing his first Test on Indian soil, replacing Matt Renshaw, who was subbed in for a concussed David Warner during the last match in Delhi.

India axed vice-captain KL Rahul, recalling young gun Gill to open the batting with Sharma.

Rahul has been under mounting pressure from the Indian faithful for his form and selectors have finally lost patience with the 30-year-old.

India also opted to switch in veteran fast bowler Umesh Yadav for fellow quick Mohammed Shami.

Whoever wins in Indore will secure their spot in the World Test Championship final at The Oval in June.

© AAP 2023

Australia's spinners have ripped through India in a chaotic first session of the third Test as the hosts' top order came unstuck on a rank turner in Indore.

After captain Rohit Sharma won the toss and elected to bat, India stumbled to lunch at 7-84 as Matt Kuhnemann (3-14) and Nathan Lyon (3-23) ran riot.

India lost 5-18 in a collapse similar to the trouble Australia found themselves in during the first two Tests.

The hosts briefly steadied through Virat Kohli (22) but young spin sensation Todd Murphy (1-12) claimed the Indian superstar's wicket for the third time this series with 20 minutes remaining in the session.

Lyon struck again in the dying stages before lunch to trap impressive wicketkeeper KS Bharat lbw for 17.

But Australia will need no reminder of the batting depth India possess after the lower order scored crucial runs during the first two Tests.

Bowling allrounders Axar Patel (six no) and Ravichandran Ashwin (one no) rescued India out of immense trouble in Delhi and they will resume batting after lunch.

It was drama in Indore from the start, with Sharma nicking Mitchell Starc to wicketkeeper Alex Carey off the first ball of the match.

However, umpire Nitin Menon gave Sharma not out and Australia failed to review the decision.

Starc trapped Sharma in front on the fourth ball of his first over with replays revealing the India opener would have been out had Australia used DRS.

But Sharma only scored 14 as he was stumped by Carey while trying to smash a Kuhnemann delivery.

The left-armer Kuhnemann also picked up the key wickets of recalled opener Shubman Gill and Shreyas Iyer.

The most extraordinary wicket of the day was Lyon's first, getting a ball to turn and keep low to smash into Cheteshwar Pujara's stumps.

Starc and allrounder Cameron Green opened the bowling after returning for their first match since they suffered respective finger injuries during the Boxing Day Test win against South Africa.

Starc replaced Pat Cummins as Australia's frontline quick after the captain made the decision to return to Sydney to be with his seriously-ill mother.

Steve Smith is filling in as skipper for the third time since Cummins became Australia's red-ball leader in November 2021.

Green is playing his first Test on Indian soil, replacing Matt Renshaw, who was subbed in for a concussed David Warner during the last match in Delhi.

India axed vice-captain KL Rahul, recalling young gun Gill to open the batting with Sharma.

Rahul has been under mounting pressure from the Indian faithful for his form and selectors have finally lost patience with the 30-year-old.

India also opted to switch in veteran fast bowler Umesh Yadav for fellow quick Mohammed Shami.

Whoever wins in Indore will secure their spot in the World Test Championship final at The Oval in June.

© AAP 2023

The Liberals will go to the next election pledging to repeal Labor's plan to increase the tax on high-end superannuation accounts.

A new plan revealed by the prime minister and treasurer on Tuesday will double the current tax rate to 30 per cent for balances above $3 million from 2025/26.

It will impact about 80,000 Australians and is expected to raise $2 billion in the first full year and $3.2 billion over five years.

Treasurer Jim Chalmers says the changes are modest and responsible economic management.

"The changes are about making superannuation more sustainable by making the tax breaks more affordable," he told reporters in Canberra on Wednesday.

Dr Chalmers said the savings would be banked instead of putting them back into the system by adding super to paid parental leave.

"While it was the government's intention to add super to the leave, it wasn't something that was affordable at the moment, he said.

"This change is about budget repair."

But Opposition Leader Peter Dutton has vowed to repeal the legislation if the coalition wins the election due in the first half of 2025, attacking the government for breaking its pre-election pledge to not touch superannuation.

"We're dead against it. We're not going to stand by and watch Australians attacked," he told reporters in Melbourne.

Mr Dutton said the government's language about minor changes didn't mean anything to hardworking Australians who put their money into super.

"Every Australian should be unsettled by what Labor is doing at the moment," he said.

"The first change will be on higher-income Australians. The next change will be on people on the next rung down and the next rung down after that."

Shadow treasurer Angus Taylor said the government wasn't being honest about the number of Australians the change would impact.

He said the $3 million threshold wasn't indexed, meaning more people creeping above it as inflation rises, especially with people investing in their super decades before they retire.

"This is an attack on aspirational middle Australia," he said.

But the government is using comments Mr Taylor made in 2016 to dent his opposition to a measure he previously supported.

"It's totally inappropriate someone who has contributed millions and millions of dollars continues to get those 15 per cent tax concessions," Mr Taylor said at the time.

Opposition finance spokeswoman Jane Hume said the government's pledge to not have the new rules apply retrospectively wasn't good enough

She said the legislation won't be grandfathered, affecting people who invested in the past under the old rules and hadn't realised their gains yet.

Dr Chalmers says the government had struck the right balance with the $3 million threshold.

Prime Minister Anthony Albanese said it was hard to argue super accounts with balances of $3 million or more were about "actual retirement incomes".

"Most Australians would be quite surprised that there are 17 Australians who have over $100 million in their superannuation accounts, and one has over $400 million," he told ABC radio.

"Most Australians will would agree that's not what superannuation is for."

The Australian Institute of Superannuation Trustees supports the tax hike, saying it would address the inequality of tax concessions.

CEO Eva Scheerlinck said it was important to note the higher concessional tax rate of 30 per cent was still lower than the highest marginal tax rate.

"So there is still a tax benefit from the money remaining in super," she said.

The prime minister and treasurer ruled out any further changes to superannuation this term.

They also ruled out scrapping capital gains tax exemptions on the family home to raise more revenue.

© AAP 2023