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Table of Contents
Division of Revenue Act, 2012 (Act No. 5 of 2012)
Introduction
Preamble
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 8 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 7 allocations
11. Duties of receiving officer in respect of Schedule 4 allocations
12. Duties of receiving officer in respect of Schedule 5, 6 or 8 allocation
13. Duties of receiving officer in respect of infrastructure conditional allocations to pro
14. Duties in respect of annual financial statements and annual reports for 2012/13
Part 3 : Matters relating to Schedule 4 to 8 allocations
15. Publication of allocations and frameworks
16. Spending in terms of purpose and subject to conditions
17. Withholding of allocation
18. Stopping of allocation
19. Re-allocation of funds
20. Conversion of allocations
21. Unspent conditional allocations
22. Payment schedule
23. Amendment of payment schedule
Chapter 4 : Matters Relating to All Allocations
24. Transfers made in error or fraudulently
25. Allocations not listed in Schedules
26. Preparations for next financial year and 2014/15 financial year
27. Expenditure prior to commencement of Division of Revenue Act, 2013
Chapter 5 : Duties of Municipalities, Provincial Treasures 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 Gov
Schedule 2 : Determination of each Province's Equitable Share of the Provincial Sphere's Sh
Schedule 3 : Determination of each Municipality's Equitable Share of the Local Government S
Schedule 4 : Allocations to Provinces to Supplement the Funding of Programmes or Functions
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 : Unallocated Provisions for Provinces and Municipalities for Disaster Response
Notices
Gazetting of School Infrastructure Project Lists for 2012/13 MTEF
municipal financial year
means the financial year of a municipality commencing on 1 July 2012 and ending on 30 June 2013;
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