Budget 2017 is unrealistic as the projected government revenue for next year does take into account of possible slide in oil prices, said PAS.

The federal government projects a revenue of RM219.73 billion in 2017 on the back of higher income tax revenue.

However this may not be realistic as this is based on average crude oil price of US$45 per barrel, US$5 higher than average price in 2016, PAS number two Tuan Ibrahim Tuan Man said.