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Table of Contents
Division of Revenue Act, 2016 (Act No. 3 of 2016)
Notice No. 529 of 2016
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 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 officer in respect Schedule 4 allocations
10. Duties of transferring officer in respect of Schedule 5 or 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. Infrastructure conditional allocations to metropolitan municipalities
15. Duties in respect of annual financial statements and annual reports for 2016/17
Part 3 : Matters relating to Schedule 4 to 7 allocations
16. Publication of allocations and frameworks
17. Expenditure in terms of purpose and subject to conditions
18. Withholding of allocations
19. Stopping of allocations
20. Reallocation of funds
21. Conversion of allocations
22. Unspent conditional allocations
Chapter 4 : Matters relating to all Allocations
23. Payment requirements
24. Amendment of payment schedule
25. Transfers made in error or fraudulently
26. New allocations during financial year and Schedule 7 allocations
27. Preparations for 2017/18 financial year and 2018/19 financial year
28. Transfers before commencement of Division of Revenue Act for 2017/18 financial year
Chapter 5 : Duties and Powers of Municipalities, Provincial Treasuries and National Treasury
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 principles of cooperative governance and intergovernmental relations
33. Irregular expenditure
34. Financial misconduct
35. Delegations and assignments
36. Exemptions
37. Regulations
38. Transitional measures for municipal election in 2016
39. Repeal of laws and savings
40. 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 (as a direct charge against the National Revenue Fund)
Schedule 3 : Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally
Eastern Cape
Free State
Gauteng
KwaZulu-Natal
Limpopo
Mpumalanga
Northern Cape
North West
Western Cape
Schedule 4
Part A : Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets
Part B : Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets
Schedule 5
Part A : Specific purpose allocations to provinces
Part B : Specific purpose allocations to municipalities
Schedule 6
Part A : Allocations-in-kind to provinces for designated special programmes
Part B : Allocations-in-kind to municipalities for designated special programmes
Schedule 7
Part A : Unallocated provisions for provinces for disaster response
Part B : Unallocated provisions for municipalities for disaster response
Chapter 1 : Interpretation and Objects of Act
Purchase
1. Interpretation
2. Objects of Act
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