South African Minister of Finance Malusi Gigaba has delivered the 2017 Medium Term Budget Policy Statement (MTBPS) and tabled the 2017 amendment bills before parliament, including the Rates and Monetary Amounts and Amendment of Revenue Laws Bill (Bill 26 of 2017), the Taxation Laws Amendment Bill (Bill 27 of 2017), and the Tax Administration Laws Amendment Bill (Bill 28 of 2017). The MTBPS provides a relatively high-level overview of South Africa's finances and economic outlook, and to what extent the outlook supports national development objectives. The amendment bills give effect to the measures announced as part of the 2017 Budget...