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South
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NATIONAL LEGISLATION OVERVIEWS
NATIONAL LEGISLATION OVERVIEWS
Division of Revenue Act, No. 5 of
2002
Long title
To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2002/2003 financial year; to provide for reporting requirements for allocations pursuant to such division; to provide for the withholding and the delaying of payments; to provide for liability for costs incurred in litigation in violation of the principles of co-operative governance and intergovernmental relations; and to provide for matters connected therewith.
Table of contents
Legislation Text Access Point
Long title
To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2002/2003 financial year; to provide for reporting requirements for allocations pursuant to such division; to provide for the withholding and the delaying of payments; to provide for liability for costs incurred in litigation in violation of the principles of co-operative governance and intergovernmental relations; and to provide for matters connected therewith.
Table of contents
| SECTION | TITLE |
| PREAMBLE | |
| 1. | Definitions |
| PART I. OBJECTS OF ACT | |
| 2. | Promoting co-operative governance in intergovernmental budgeting |
| PART II. EQUITABLE SHARE ALLOCATIONS | |
| 3. | Equitable division of revenue raised nationally among spheres of government |
| 4. | Equitable division of provincial share among provinces |
| 5. | Equitable share for local government |
| 6. | Shortfalls and excess revenue |
| PART III. OTHER ALLOCATIONS TO PROVINCES AND MUNICIPALITIES | |
| 7. | General norms and standards for all allocations |
| 8. | Transfers to public entities |
| 9. | Transfers not listed in Schedules10. Provincial infrastructure allocation |
| 10. | Provincial infrastructure allocation |
| 11. | Municipal infrastructure allocations |
| 12. | Transfer of assets to municipalities |
| 13. | Municipal capacity building allocations |
| PART IV. DUTIES OF ACCOUNTING OFFICERS AND TREASURIES | |
| 14. | Duties of transferring national officer |
| 15. | Duties of transferring provincial officer |
| 16. | Duties of receiving officer |
| 17. | Duties of provincial treasury |
| 18. | Annual report and financial statements |
| PART V. DUTIES OF DIRECTOR-GENERAL AND AUDITOR-GENERAL | |
| 19. | Duties of Director-General |
| 20. | Duties of Auditor-General |
| PART VI. GENERAL | |
| 21. | Delaying of payments |
| 22. | Withholding of payments |
| 23. | Reallocation of allocations between municipalities |
| 24. | Spending in terms of purpose and subject to conditions |
| 25. | Transfers made in error |
| 26. | Transfers to municipalities with weak administrative capacity |
| 27. | Funds to follow transfer of functions |
| 28. | Amendment of payment schedule and transfer mechanism |
| 29. | Exemptions by National Treasury |
| 30. | Non-compliance with this Act constituting financial misconduct |
| 31. | Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations |
| 32. | Acts performed before this Act took effect |
| 33. | Regulations |
| 34. | Repeal of law |
| 35. | Short title |
| Sch. 1. | SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT |
| Sch. 2. | 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) |
| Sch. 3. | SCHEDULE 3. GENERAL AND NATIONALLY ASSIGNED FUNCTION ALLOCATIONS TO PROVINCES |
| Sch. 4. | SCHEDULE 4. ALLOCATIONS TO PROVINCES |
| Sch. 5. | SCHEDULE 5. RECURRENT ALLOCATIONS TO LOCAL GOVERNMENT |
| Sch. 5. | SCHEDULE 5. INFRASTRUCTURE ALLOCATIONS TO LOCAL GOVERNMENT |
| Sch. 6. | SCHEDULE 6. GRANT-IN-KIND / INDIRECT ALLOCATIONS TO PROVINCES |
| Sch. 6. | SCHEDULE 6. ALLOCATIONS-IN-KIND / INDIRECT TRANSFERS TO LOCAL GOVERNMENT |
Legislation Text Access Point
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| As unamended Act 2002_005_000_20020328 | EXT.LINK | REQ.INFO | LINK |
| As amended by Act 2003_007_000_20030417 . | N/A | REQ.INFO | LINK |
| As repealed by Act 2003_007_000_20030417 . | N/A | REQ.INFO | LINK |
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