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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Division of Revenue Act, No. 2 of 2008
NOTE: Assented to and published in English, with alternative copy in _, except iro notice of assent date and title/text/engrossments in the following sections: s_ (_/_/_)

Long title

To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2008/09 financial year and the responsibilities of all three spheres pursuant to such division; and to provide for matters connected therewith.

Table of contents
SECTION TITLE

PREAMBLE

TABLE OF CONTENTS

CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT
1. [Repealed by Act 2009_012_053 - was entitled "Interpretation"]
2. [Repealed by Act 2009_012_053 - was entitled "Objects of Act"]
CHAPTER 2. EQUITABLE SHARE ALLOCATIONS
3. [Repealed by Act 2009_012_053 - was entitled "Equitable division of revenue raised nationally among spheres of government"]
4. [Repealed by Act 2009_012_053 - was entitled "Equitable division of provincial share among provinces"]
5. [Repealed by Act 2009_012_053 - was entitled "Equitable division of local government share among municipalities"]
6. [Repealed by Act 2009_012_053 - was entitled "Shortfalls, excess revenue and additional allocations"]

CHAPTER 3. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES

Part 1. Conditional allocations 
7. [Repealed by Act 2009_012_053 - was entitled "Conditional allocations to provinces"]
8. [Repealed by Act 2009_012_053 - was entitled "Conditional allocations to municipalities"]

Part 2. Duties of accounting authorities in respect of Schedule 4, 5, 6 or 7 allocations 
9. [Repealed by Act 2009_012_053 - was entitled "Duties of transferring national officer in respect of Schedule 4 allocation"]
10. [Repealed by Act 2009_012_053 - was entitled "Duties of transferring national officer in respect of Schedule 5, 6 or 7 allocation"]
11. [Repealed by Act 2009_012_053 - was entitled "Duties of receiving officer in respect of Schedule 4 allocation"]
12. [Repealed by Act 2009_012_053 - was entitled "Duties of receiving officer in respect of Schedule 5 or 6 allocation"]
13. [Repealed by Act 2009_012_053 - was entitled "Duties in respect of annual financial statements and annual reports for 2008/09"]

Part 3. Matters relating to specific Schedule 4 allocations
14. [Repealed by Act 2009_012_053 - was entitled "Infrastructure Grant to Provinces"]
15. [Repealed by Act 2009_012_053 - was entitled "Municipal Infrastructure Grant"]

Part 4. Matters relating to specific Schedule 5 allocations"]
16. [Repealed by Act 2009_012_053 - was entitled "Gautrain Rapid Rail Link Grant"]
17.
 [Repealed by Act 2009_012_053 - was entitled "Integrated Housing and Human Settlement Development Grant"]
Part 5. Matters relating to specific Schedule 6 allocations
18.
 [Repealed by Act 2009_012_053 - was entitled "2010 FIFA World Cup Stadiums Development Grant"]

Part 6. Matters relating to specific Schedule 7 allocations
19. [Repealed by Act 2009_012_053 - was entitled "Integrated National Electrification Programme Grant"]
20. [Repealed by Act 2009_012_053 - was entitled "Regional Bulk Infrastructure Grant"]
21. [Repealed by Act 2009_012_053 - was entitled "Water Services Operating Subsidy"]

Part 7. General matters relating to Schedule 4, 5, 6 or 7 allocations
22. [Repealed by Act 2009_012_053 - was entitled "Publication of allocations and frameworks"]
23. [Repealed by Act 2009_012_053 - was entitled "Frameworks for Schedule 4 allocation"]
24. [Repealed by Act 2009_012_053 - was entitled "Spending in terms of purpose and subject to conditions"]
25. [Repealed by Act 2009_012_053 - was entitled "Withholding of allocation"]
26. [Repealed by Act 2009_012_053 - was entitled "Stopping of allocation"]
27. [Repealed by Act 2009_012_053 - was entitled "Re-allocation after stopping of allocation"]
28. [Repealed by Act 2009_012_053 - was entitled "Unspent conditional allocations"]
29. [Repealed by Act 2009_012_053 - was entitled "Allocations to public entities for provision of municipal service or function"]

CHAPTER 4. DUTIES OF CATEGORY C MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
30. [Repealed by Act 2009_012_053 - was entitled "Duties relating to Category C municipal budgets"]
31. [Repealed by Act 2009_012_053 - was entitled "Duties of provincial treasuries"]
32. [Repealed by Act 2009_012_053 - was entitled "Duties of National Treasury"]

CHAPTER 5. MATTERS RELATING TO ALL ALLOCATIONS
33. [Repealed by Act 2009_012_053 - was entitled "Payment schedule"]
34. [Repealed by Act 2009_012_053 - was entitled "Amendment of payment schedule"]
35. [Repealed by Act 2009_012_053 - was entitled "Transfers made in error"]
36. [Repealed by Act 2009_012_053 - was entitled "
37. [Repealed by Act 2009_012_053 - was entitled "Allocations in emergency situations"]
38. [Repealed by Act 2009_012_053 - was entitled "Implementation of changes to power or function of municipality"]
39. [Repealed by Act 2009_012_053 - was entitled "Preparations for next financial year and 2010/11 municipal financial year"]
40. [Repealed by Act 2009_012_053 - was entitled "Expenditure prior to commencement of Division of Revenue Act, 2009"]

CHAPTER 6. GENERAL
41. [Repealed by Act 2009_012_053 - was entitled "Allocations by public entities to provinces or municipalities"]
42. [Repealed by Act 2009_012_053 - was entitled "Liability for costs incurred in violation of principles of co- operative governance and intergovernmental relations"]
43. [Repealed by Act 2009_012_053 - was entitled "Unauthorised and irregular expenditure"]
44. [Repealed by Act 2009_012_053 - was entitled "Financial misconduct"]
45. [Repealed by Act 2009_012_053 - was entitled "Delegations and assignments"]
46. [Repealed by Act 2009_012_053 - was entitled "Exemptions"]
47. [Repealed by Act 2009_012_053 - was entitled "Regulations"]
48. [Repealed by Act 2009_012_053 - was entitled "Repeal of laws"]
49. [Repealed by Act 2009_012_053 - was entitled "Short title and commencement"]
Sch. 1.  [Repealed by Act 2009_012_053 - was entitled "SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT"]
Sch. 2.  [Repealed by Act 2009_012_053 - was entitled "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.  [Repealed by Act 2009_012_053 - was entitled "SCHEDULE 3. DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY"]
Sch. 4.  [Repealed by Act 2009_012_053 - was entitled "SCHEDULE 4. ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS"]
Sch. 5.  [Repealed by Act 2009_012_053 - was entitled "SCHEDULE 5. SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES"]
Sch. 6.  [Repealed by Act 2009_012_053 - was entitled "SCHEDULE 6. SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES"]
Sch. 7.  [Repealed by Act 2009_012_053 - was entitled "SCHEDULE 7. ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES"]

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