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Table of Contents
Division of Revenue Act, 2015 (Act No. 1 of 2015)
Notice No. 454 of 2015
Act
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 ...
4. Equitable division of provincial share among provinces
5. Equitable division of local government share among ...
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 ...
9. Duties of transferring officer in respect of ...
10. Duties of transferring officer in respect of ...
11. Duties of receiving officer in respect of ...
12. Duties of receiving officer in respect of ...
13. Duties of receiving officer in respect of ...
14. Infrastructure conditional allocations to ...
15. Duties in respect of annual financial ...
Part 3 : Matters relating to Schedule 4 to 7 allocations
16. Publication of allocations and frameworks
17. Expenditure in terms of purpose and ...
18. Withholding of allocations
19. Stopping of allocations
20. Re-allocation of funds
21. Conversion of allocations
22. Unspent conditional allocations
Chapter 4 : Matters relating to all Allocations
23. Payment schedule
24. Amendment of payment schedule
25. Transfers made in error or fraudulently
26. New allocations during financial year and ...
27. Preparations for 2016/17 financial year and ...
28. Transfers before commencement of Division ...
Chapter 5 : Duties and Powers of Municipalities, Provincial ...
29. Duties of municipalities
30. Duties and powers of provincial treasuries
31. Duties and powers of National Treasury
Chapter 6 : General
32. Liability for costs incurred in violation of ...
33. Irregular expenditure
34. Financial misconduct
35. Delegations and assignments
36. Exemptions
37. Regulations
38. Repeal of laws and savings
39. Short title and commencement
Schedules
Schedule 1 : Equitable division of revenue ...
Schedule 2 : Determination of each province's ...
Schedule 3 : Determination of each municipality's ...
Eastern Cape
Free State
Gauteng
Kwazulu-Natal
Limpopo
Mpumalanga
Northern Cape
North West
Western Cape
Schedule 4
Part A : Allocations to provinces to ...
Part A (page 1)
Part A (page 2)
Part A (page 3)
Part B : Allocations to munipalities to ...
Schedule 5
Part A : Specific purpose allocations to ...
Part A (page 1)
Part A (page 2)
Part A (page 3)
Part A (page 4)
Part A (page 5)
Part B : Specific purpose allocations to ...
Part B (page 1)
Part B (page 2)
Schedule 6
Part A : Allocations-in-kind to provinces ...
Part B : Allocations-in-kind to municipalities ...
Schedule 7
Part A : Allocations to provinces for immediate ...
Part B : Allocations to municipalities for ...
Part B : Specific purpose allocations to municipalities
Purchase
Part B (page 1)
Part B (page 2)
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