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Table of Contents
Division of Revenue Act, 2018
Notice No. 559 of 2018
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 of 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 2018/19
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 requirement
24. Amendment of payment schedule
25. Transfers made in error or fraudently
26. New allocations during financial year and Schedule 7 allocations
27. Preparations for 2019/20 financial year and 2020/21 financial year
28. Transfers before commencement of Division of Revenue Act for 2019/20 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. Repeal of laws and savings
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 : 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 frunded 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 : Allocations to provinces for immediate disaster response
Part B : Allocations to municipalities for immediate disaster response
‘‘prescribe’’
means prescribe by regulation in terms of
section 37
;
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