The 16:30 December 31st match between Cairns Taipans and South East Melbourne Phoenix presents a compelling NBL contest. Cairns Taipans, with a 3-9 record, are ranked lower in the standings. They rely on the offensive contributions of Jarell McVean (16.2 points per game). Although Cairns Taipans have shown resilience at home, winning 5 of their last 7 games, they face significant challenges due to injuries to four players and a substantial average points differential of -17.1. South East Melbourne Phoenix, positioned third with a 7-3 record, boasts an impressive offensive capability led by Creek, averaging 23.7 points per game. However, they are coming off a three-game losing streak and have struggled on the road, with only one win in eight away games. Cairns Taipans are facing a critical match at home against South East Melbourne Phoenix. Their performance over the last 20 games hasn't met expectations, with a win rate of only 25%. Even with a recent home victory, their home winning percentage is a low 18.2%. The team's average net points deficit of -12.7 highlights issues in defensive strength and game pace control. In contrast, South East Melbourne Phoenix, despite losing their most recent game, maintain a satisfactory season record due to their superior defensive system and consistent offensive output.