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Table of Contents
Division of Revenue Act, 2011 (Act No. 6 of 2011)
Introduction
Chapter 1 : Interpretation and Objects of Act
1. Interpretation
2. Objects of Act
Chapter 2 : Equitable Share Allocations
3. Equitable division of revenue raised nationally among spheres of government
4. Equitable division of provincial share among provinces
5. Equitable division of local government share among municipalities
6. Shortfalls, excess revenue and additional allocations
Chapter 3 : Conditional Allocations to Provinces and Municipalities
Part 1 : Conditional allocations
7. Conditional allocations to provinces
8. Conditional allocations to municipalities
Part 2 : Duties of accounting officers in respect of Schedule 4 to 9 allocations
9. Duties of transferring national officer in respect of Schedule 4 allocations
10. Duties of transferring national officer in respect of Schedule 5 to 8 allocations
11. Duties of receiving officer in respect of Schedule 4 allocations
12. Duties of receiving officer in respect of Schedule 5, 6, 8 or 9 allocation
13. Duties in respect of annual financial statements and annual reports for 2011/12
Part 3 : Matters relating to Schedule 4 to 9 allocations
14. Publication of allocations and frameworks
15. Spending in terms of purpose and subject to conditions
16. Withholding of allocation
17. Stopping of allocation
18. Re-allocation of funds
19. Conversion of allocations
20. Unspent conditional allocations
Part 4 : Matters relating to Schedule 1 to 9 Allocations
21. Payment schedule
22. Amendment of payment schedule
Chapter 4 : Matters Relating to All Allocations
23. Transfers made in error or fraudulently
24. Allocations not listed in Schedules
25. Transitional arrangement relating to re-demarcation of
26. Preparations for next financial year and 2013/14 financial year
27. Expenditure prior to commencement of Division of Revenue Act, 2012
Chapter 5 : Duties of Municipalities, Provincial Treasuries and National Treasury
28. Duties of municipalities
29. Duties of provincial treasuries
30. Duties of National Treasury
Chapter 6 : General
31. Allocations by public entities to provinces or municipalities
32. Liability for costs incurred in violation of principles of cooperative governance and i
33. Irregular expenditure
34. Financial misconduct
35. Delegations and assignments
36. Exemptions
37. Regulations
38. Repeal of laws
39. Short title and commencement
Schedules
Schedule 1
Equitable Division of Revenue Raised Nationally Among the Three Spheres of Government
Schedule 2
Determination of each Province's Equitable Share of the
Schedule 3
Determination of each Municipality's Equitable share of the
Schedule 4
Allocations to Provinces to Supplement the Funding of Programmes or
Schedule 5
Specific Purpose Allocations to Provinces
Schedule 6
Specific Purpose Allocations to Municipalities
Schedule 7
Allocations-In-Kind to Provinces for Designated Special Programmes
Schedule 8
Incentives to Provinces and Municipalities to meet targets
Schedule 9
Unallocated Provisions for Provinces and Municipalities for Disaster Response
Notices
Allocations and grants per province and municipality
Exemption granted to Department of Transport
Publication of Provincial Roads Infrastructure Projects
Gazetting of School Infrastructure Project Lists
Publication of Health Infrastructure Projects List
Amended frameworks in respect of conditional allocations
Publication of allocations
Part 1: Unconditional and Conditional Allocations
Explanatory Memorandum to the Allocations
Part 2: Additional, Revised and Amended Frameworks
Frameworks for Conditional Grants to Provinces
Framework for Conditional Grant to Municipalities
financial year
means the financial year commencing on 1 April 2011 and ending on 31 March 2012;
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