The redoubtable 38-year-old Australian skipper scampered for two runs to raise his 100 and promptly declared his team's first innings closed at 407 for seven.

That left Bangladesh with the daunting task of having to score 311 runs against the world's premier bowling attack to avoid yet another innings defeat their 19th in 20 Tests.

At the close, Bangladesh had batted positively to be 70 for one off 15 overs with Hannan Sarkar not out 29 and Habibul Bashar on 26.

Waugh joined Indian batting maestro Sachin Tendulkar on 31 Test centuries, second only to another Indian great Sunil Gavaskar on 34, and became only the second cricketer to score centuries against all the nine Test-playing nations.

Waugh emulated the achievement of South African opener Gary Kirsten in scoring against all-comers.

Records appear to continually keep tumbling for Waugh, who is playing his 50th Test as Australian captain and needs just one more victory to better West Indian Clive Lloyd's 36 wins as the most successful Test skipper.

The Australians dismissed Bangladesh for 97 in their first innings on Friday in just under three hours and off 42.2 overs but the plucky tourists confidently kept out the formidable pace attack of Glenn McGrath, Jason Gillespie in the 15 overs to stumps on the second day.

Opener Javed Omar fell in the third over, lbw to McGrath for five leaving Bangladesh at eight for one, but Sarkar and Bashar batted brightly to the close. Their 50-partnership came up in 43 minutes.