On 25 September 2016, the South African National Treasury published the 2016 Draft Taxation Laws Amendment Bill (Second Batch), which includes revisions and additions for public comment. The main measures include: Extending the employment tax incentive for another two years to 28 February 2019, with the introduction of a monetary cap of ZAR 20 million on the value of the incentive claims per employer per year; Extending the learnership tax incentive for another five year to 31 March 2022, with adjustments to the value of the deduction based on the qualification level of the learner when entering into a learnership...