Special Investigating Units and Special Tribunals Act, 1996
R 385
Division of Revenue Act, 2021 (Act No. 9 of 2021)Chapter 4 : Matters relating to all Allocations24. Transfers made in error or fraudulently |
| (1) | Despite any other legislation to the contrary, the transfer of an allocation that is an overpayment to a province, municipality or public entity, made in error or fraudulently, is regarded as not legally due to that province, municipality or public entity, as the case may be. |
| (2) | The responsible transferring officer must, without delay, recover an overpayment referred to in subsection (1), unless an instruction has been issued in terms of subsection (3). |
| (3) | The National Treasury may instruct that the recovery referred to in subsection (2) be effected by setoff against future transfers to the affected province, municipality or public entity in terms of a payment schedule. |
