This contains UNCERTIFIED COPY for information/reference. For authentic copy, please refer to certified copy only.  In case of any mistake, please bring it to our notice.


LegalB's Resources 
SUBSCRIBER QUICK LINKS: ROOT DATABASE | OVERVIEW | TEXT TIMELINE | SUBORDINATE TEXTS | COMMENTARY | POTENTIAL TRANSGRESSOR LISTS | TEST FOR TRANSGRESSIONS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |

South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
Division of Revenue Act, No. 12 of 2009

Long title


To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2009/10 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
ARRANGEMENT OF PROVISIONS OF ACT

CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT
1. [...repealed by Act 2010_010_039 - was entitled by "Interpretation"]
2. [...repealed by Act 2010_010_039 - was entitled by "Objects of Act"]
CHAPTER 2. EQUITABLE SHARE ALLOCATIONS
3. [...repealed by Act 2010_010_039 - was entitled by "Equitable division of revenue raised nationally among spheres of government"]
4. [...repealed by Act 2010_010_039 - was entitled by "Equitable division of provincial share among provinces"]
5. [...repealed by Act 2010_010_039 - was entitled by "Equitable division of local government share among municipalities"]
6. [...repealed by Act 2010_010_039 - was entitled by "Shortfalls, excess revenue and additional allocations"]
CHAPTER 3. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1. Conditional allocations
7. [...repealed by Act 2010_010_039 - was entitled by "Conditional allocations to provinces"]
8. [...repealed by Act 2010_010_039 - was entitled by "Conditional allocations to municipalities"]
Part 2. Duties of accounting officers in respect of Schedule 4, 5, 6, 7 or 8 allocations
9. [...repealed by Act 2010_010_039 - was entitled by "Duties of transferring national officer in respect of Schedule 4 allocation"]
10. [...repealed by Act 2010_010_039 - was entitled by "Duties of transferring national officer in respect of Schedule 5, 6, 7 or 8 allocation"]
11. [...repealed by Act 2010_010_039 - was entitled by "Duties of receiving officer in respect of Schedule 4 allocation"]
12. [...repealed by Act 2010_010_039 - was entitled by "Duties of receiving officer in respect of Schedule 5, 6 or 8 allocation"]
13. [...repealed by Act 2010_010_039 - was entitled by "Duties in respect of annual financial statements and annual reports for 2009/10"]
Part 3. Matters relating to specific Schedule 4 allocations
14. [...repealed by Act 2010_010_039 - was entitled by "Infrastructure Grant to Provinces"]
15. [...repealed by Act 2010_010_039 - was entitled by "Municipal Infrastructure Grant (Cities)"]
16. [...repealed by Act 2010_010_039 - was entitled by "Municipal Infrastructure Grant"]
Part 4. Matters relating to specific Schedule 5 allocations
17. [...repealed by Act 2010_010_039 - was entitled by "Gautrain Rapid Rail Link Grant"]
18. [...repealed by Act 2010_010_039 - was entitled by "Integrated Housing and Human Settlement Development Grant"]
Part 5. Matters relating to specific Schedule 6 allocations
19. [...repealed by Act 2010_010_039 - was entitled by "2010 FIFA World Cup Stadiums Development Grant"]
Part 6. Matters relating to specific Schedule 7 allocations
20. [...repealed by Act 2010_010_039 - was entitled by "Integrated National Electrification Programme Grant"]
21. [...repealed by Act 2010_010_039 - was entitled by "Regional Bulk Infrastructure Grant"]
22. [...repealed by Act 2010_010_039 - was entitled by "Water Services Operating Subsidy"]
Part 7. Matters relating to specific Schedule 8 allocations
23. [...repealed by Act 2010_010_039 - was entitled by "Expanded Public Works Programme Incentive"]
Part 8. General matters relating to Schedule 4, 5, 6, 7 or 8 allocations
24. [...repealed by Act 2010_010_039 - was entitled by "Publication of allocations and frameworks"]
25. [...repealed by Act 2010_010_039 - was entitled by "Frameworks for Schedule 4 allocations"]
26. [...repealed by Act 2010_010_039 - was entitled by "Spending in terms of purpose and subject to conditions"]
27. [...repealed by Act 2010_010_039 - was entitled by "Withholding of allocation"]
28. [...repealed by Act 2010_010_039 - was entitled by "Stopping of allocation"]
29. [...repealed by Act 2010_010_039 - was entitled by "Re-allocation after stopping of allocation"]
30. [...repealed by Act 2010_010_039 - was entitled by "Conversion of Schedule 7 to Schedule 6 allocation"]
31. [...repealed by Act 2010_010_039 - was entitled by "Unspent conditional allocations"]
32. [...repealed by Act 2010_010_039 - was entitled by "Allocations to public entities for provision of municipal service or function"]

Part 9. Other allocations
33. Gautrain Rapid Rail Link Loan 
CHAPTER 4. MATTERS RELATING TO ALL ALLOCATIONS
34. [...repealed by Act 2010_010_039 - was entitled by "Payment schedule"]
35. [...repealed by Act 2010_010_039 - was entitled by "Amendment of payment schedule"]
36. [...repealed by Act 2010_010_039 - was entitled by "Transfers made in error"]
37. [...repealed by Act 2010_010_039 - was entitled by "Allocations not listed in Schedules"]
38. [...repealed by Act 2010_010_039 - was entitled by "Authorisation of expenditure"]
39. [...repealed by Act 2010_010_039 - was entitled by "Implementation of re-demarcations of provincial and municipal boundaries"]
40. [...repealed by Act 2010_010_039 - was entitled by "Preparations for next financial year and 2011/12 financial year"]
41. [...repealed by Act 2010_010_039 - was entitled by "Expenditure prior to commencement of Division of Revenue Act, 2010"]
CHAPTER 5. DUTIES OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
42. [...repealed by Act 2010_010_039 - was entitled by "Duties of municipalities"]
43. [...repealed by Act 2010_010_039 - was entitled by "Duties of provincial treasuries"]
44. [...repealed by Act 2010_010_039 - was entitled by "Duties of National Treasury"]
CHAPTER 6. GENERAL
45. [...repealed by Act 2010_010_039 - was entitled by "Allocations by public entities to provinces or municipalities"]
46. [...repealed by Act 2010_010_039 - was entitled by "Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations"]
47. Unauthorised and irregular expenditure 
48. [...repealed by Act 2010_010_039 - was entitled by "Financial misconduct"]
49. [...repealed by Act 2010_010_039 - was entitled by "Delegations and assignments"]
50. [...repealed by Act 2010_010_039 - was entitled by "Exemptions"]
51. [...repealed by Act 2010_010_039 - was entitled by "Regulations"]
52. [...repealed by Act 2010_010_039 - was entitled by "Repeal of laws"]
53. [...repealed by Act 2010_010_039 - was entitled by "Short title and commencement"]
Sch. 1. [...repealed by Act 2010_010_039 - was entitled by "SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT"] [s3; s6]
Sch. 2. [...repealed by Act 2010_010_039 - was entitled by "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)"] [s4; s35]
Sch. 3. [...repealed by Act 2010_010_039 - was entitled by "SCHEDULE 3. DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY"] [s5; s35]
Sch. 4. [...repealed by Act 2010_010_039 - was entitled by "SCHEDULE 4. ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS"] [s1; s7; s8; s11; s13; s14; s15; s16;s24; s25; s26; s27; s28; s34; s35; s39;s40;s43]
Sch. 4. [...repealed by Act 2010_010_039 - was entitled by "SCHEDULE 4. ALLOCATIONS TO MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM MUNICIPAL BUDGETS"] [s1; s8; s9; s11; s13; s14; s15; s16;s24; s25; s26; s27; s28; s34; s35; s39; s40;s43]
Sch. 5. [...repealed by Act 2010_010_039 - was entitled by "SCHEDULE 5. SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES"] [s1; s7; s10; s12; s13;s24; s26; s27; s28; s34; s35; s39; s40; s43]
Sch. 6. [...repealed by Act 2010_010_039 - was entitled by "SCHEDULE 6. SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES"] [s1; s8; s10; s12; s13; s19; s24; s26; s27; s28; s30; s34; s35; s39; s40]
Sch. 7. [...repealed by Act 2010_010_039 - was entitled by "SCHEDULE 7. ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES"] [s1; s8; s10; s24; s26; s29; s30; s32; s37]
Sch. 8. [...repealed by Act 2010_010_039 - was entitled by "SCHEDULE 8. INCENTIVES TO PROVINCES TO MEET TARGETS WITH REGARDS TO PRIORITY GOVERNMENT PROGRAMMES"] [s1; s7; s8; s12; s13; s23; s24; s26; s34; s37]
Sch. 8. [...repealed by Act 2010_010_039 - was entitled by "SCHEDULE 8. INCENTIVES TO MUNICIPALITIES TO MEET TARGETS WITH REGARDS TO PRIORITY GOVERNMENT PROGRAMMES"] [s; s7; s8; s12; s13; s23; s24; s26; s34; s37]

Legislation Text Access Point

Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]
Access Official Gazette PDF  Request Subscription Fee Subscriber Access
As unamended Act 2009_012_000_20090403 EXT.LINK REQ.INFO LINK
As amended by Act 2010_001_000_20100331 N/A REQ.INFO LINK

* LegalB refers to a "version" of an Act or its sections in the format "YYYY_NNN_SSS_YYYYMMDD", which refers to "YEAR OF ACT_ACT NUMBER_SECTION OF ACT_DATE OF GAZETTE", and where "DATE OF GAZETTE" refers to the "YEAR_MONTH_DAY" on the face of the Gazette in which either the Act was originally published or in which the amending, lapsing or repealing instrument was published. Where any segment of the reference string contains only zeros, it means that information is not relevant, not made available, or unavailable.
* Unbolded grey text in square brackets is additional information provided by LegalB.
* "..." indicates further information not provided by LegalB for purpose of brevity
* An Asterisk indicates uncertainty regarding information, and a double asterisk indicates information must be read in the light of our relevant Commentary.
TOP
Copyright Rita V. Felgate 2014