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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Division of Revenue Act, No. 1 of 2010
NOTE: Assented to and published in English, with alternative copy in Afrikaans

Long title


To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2010/11 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repealed by Act 2011_006_038_20110428 - was entitled "Interpretation"]
2. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Objects of Act"]
CHAPTER 2. EQUITABLE SHARE ALLOCATIONS
3. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Equitable division of revenue raised nationally among spheres of government"]
4. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Equitable division of provincial share among provinces"]
5. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Equitable division of local government share among municipalities"]
6. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Shortfalls, excess revenue and additional allocations"]
CHAPTER 3. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1. Conditional allocations
7. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Conditional allocations to provinces"]
8. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Conditional allocations to municipalities"]
Part 2. Duties of accounting officers in respect of Schedule 4, 5, 6,7 and 8 allocations
9. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Duties of transferring national officer in respect of Schedule 4 allocation"]
10. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Duties of transferring national officer in respect of Schedule, 5, 6, 7 or 8 allocation"]
11. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Duties of receiving officer in respect of Schedule 4 allocation"]
12. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Duties of receiving officer in respect of Schedule 5, 6 or 8 allocation"]
13. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Duties in respect of annual financial statements and annual reports for 2010/11"]
Part 3. General matters relating to Schedule 4, 5, 6, 7 or 8 allocations
14. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Publication of allocations and frameworks"]
15. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Spending in terms of purpose and subject to conditions"]
16. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Withholding of allocation"]
17. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Stopping of allocation"]
18. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Re-allocation of funds"]
19. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Conversion of Schedule 6 and Schedule 7 allocations"]
20. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Unspent conditional allocations"]
CHAPTER 4. MATTERS RELATING TO ALL ALLOCATIONS
21. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Payment schedule"]
22. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Amendment of payment schedule"]
23. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Transfers made in error or fraudulently"]
24. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Allocations not listed in Schedules"]
25. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Authorisation of expenditure"]
26. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Preparations for next financial year and 2012/13 financial year"]
27. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Expenditure prior to commencement of Division of Revenue Act, 2011"]
CHAPTER 5. DUTIES OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
28. Duties of municipalities
29. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Duties of provincial treasuries"]
30. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Duties of National Treasury"]
CHAPTER 6. GENERAL
31. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Allocations by public entities to provinces or municipalities"]
32. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations"]
33. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Unauthorised and irregular expenditure"]
34. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Financial misconduct"]
35. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Delegations and assignments"]
36. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Exemptions"]
37. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Regulations"]
38. Repeal of laws
39. ... [...repealed by Act 2011_006_038_20110428 - was entitled "Short title and commencement"]
Sch. 1. ... [...repealed by Act 2011_006_038_20110428 - was entitled "SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT"]
Sch. 2. ... [...repealed by Act 2011_006_038_20110428 - 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 2011_006_038_20110428 - 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 2011_006_038_20110428 - was entitled "SCHEDULE 4. ALLOCATION TO PROVINCES AND MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL OR MUNICIPAL BUDGETS"]
Sch. 5. ... [...repealed by Act 2011_006_038_20110428 - was entitled "SCHEDULE 5. SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES"]
Sch. 6. ... [...repealed by Act 2011_006_038_20110428 - was entitled "SCHEDULE 6. SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES"]
Sch. 7. ... [...repealed by Act 2011_006_038_20110428 - was entitled "SCHEDULE 7. ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES"]
Sch. 8.. ... [...repealed by Act 2011_006_038_20110428 - was entitled "SCHEDULE 8. INCENTIVES TO PROVINCES AND MUNICIPALITIES TO MEET TARGETS WITH REGARDS TO PRIORITY GOVERNMENT PROGRAMMES"]
.
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