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Table of Contents
Division of Revenue Act, 2013 (Act No. 2 of 2013)
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 and excess revenue
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 7 allocations
9. Duties of transferring national officer in respect of Schedule 4 allocations
10. Duties of transferring national officer in respect of Schedules 5 and 6 allocations
11. Duties of receiving officer in respect of Schedule 4 allocations
12. Duties of receiving officer in respect of Schedule 5 or 7 allocations
13. Duties of receiving officer in respect of infrastructure conditional allocations to provinces
14. Duties in respect of annual financial statements and annual reports for 2013/14
Part 3 : Matters relating to Schedule 4 to 7 allocations
15. Publication of allocations and frameworks
16. Expenditure in terms of purpose and subject to conditions
17. Withholding of allocation
18. Stopping of allocation
19. Reallocation of funds
20. Conversion of allocations
21. Unspent conditional allocations
Part 4 : Matters relating to Schedule 1 to 7 allocations
22. Payment schedule
23. Amendment of payment schedule
Chapter 4 : Matters relating to all allocations
24. Transfers made in error or fraudulently
25. New allocations during financial year and Schedule 7 allocations
26. Preparations for next financial year and 2015/16 financial year
27. Transfers before commencement of Division of Revenue Acts for 2013 and 2014
Chapter 5 : Duties and powers of municipalities, provincial treasuries and national treasury
28. Duties of municipalities
29. Duties and powers of provincial treasuries
30. Duties and powers 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 intergovernmental relations
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 Provincial Sphere's Share of Revenue Raised Nationally
Schedule 3 : Determination of each municipality's equitable share of the local government sphere's share of revenue raised nationally
Schedule 4
Part A
Schedule 4A : Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets
Part B
Schedule 4B : Allocations to municipalities to supplement the funding of functions funded from municipal budgets
Schedule 5
Part A
Schedule 5A : Specific-Purpose Allocations to provinces
Part B
Schedule 5B : Specific-Purpose Allocations to Municipalities
Schedule 6
Part A
Schedule 6A : Allocations-in-kind to provinces for designated special programmes
Part B
Schedule 6B : Allocations-in-kind to municipalities for designated special programmes
Schedule 7
Part A
Schedule 7A : Unallocated provisions for provinces for disaster response
Part B
Schedule 7B : Unallocated provisions for municipalities for disaster response
"Constitution"
means the Constitution of the Republic of South Africa, 1996;
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