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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Division of Revenue Act, No. 5 of 2012


Long title


To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2012/13 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repealed by Act 2013_002_038 - was entitled "Interpretation"]
2. [...repealed by Act 2013_002_038 - was entitled "Objects of Act"]
CHAPTER 2. EQUITABLE SHARE ALLOCATIONS
3. [...repealed by Act 2013_002_038 - was entitled "Equitable division of revenue raised nationally among spheres of government"]
4. [...repealed by Act 2013_002_038 - was entitled "Equitable division of provincial share among provinces"]
5. [...repealed by Act 2013_002_038 - was entitled "Equitable division of local government share among municipalities"]
6. [...repealed by Act 2013_002_038 - was entitled "Shortfall excess revenue and additional allocations"]
CHAPTER 3. CONDITIONAL ALLOCATIONS FOR PROVINCES AND MUNICIPALITIES
Part 1. Conditional allocations
7. [...repealed by Act 2013_002_038 - was entitled "Conditional allocations to provinces"]
8. [...repealed by Act 2013_002_038 - was entitled "Conditional allocations to municipalities"]
Part 2. Duties of accounting officers in respect of Schedule 4 to 8 allocations
9. [...repealed by Act 2013_002_038 - was entitled "Duties of transferring national officer in respect of Schedule 4 allocations"]
10. [...repealed by Act 2013_002_038 - was entitled "Duties of transferring national officer in respect of Schedule 5 to 7 allocations"]
11. [...repealed by Act 2013_002_038 - was entitled "Duties of receiving officer in respect of Schedule 4 allocations"]
12. [...repealed by Act 2013_002_038 - was entitled "Duties of receiving officer in respect of Schedule 5, 6 and 8 allocations"]
13. [...repealed by Act 2013_002_038 - was entitled "Duties of receiving officer in respect of infrastructure conditional allocations to provinces"]
14. [...repealed by Act 2013_002_038 - was entitled "Duties in respect of annual financial statements and annual reports for 2012/13"]
Part 3. Matters relating to Schedule 4 to 8 allocations
15. Publication of allocations and frameworks
16. [...repealed by Act 2013_002_038 - was entitled "Spending in terms of purpose and subject to conditions"]
17. [...repealed by Act 2013_002_038 - was entitled "Withholding of allocation"]
18. [...repealed by Act 2013_002_038 - was entitled "Stopping of allocation"]
19. [...repealed by Act 2013_002_038 - was entitled "Re-allocation of funds"]
20. [...repealed by Act 2013_002_038 - was entitled "Conversion of allocations"]
21. [...repealed by Act 2013_002_038 - was entitled "Unspent conditional allocations"]
Part 4. Matters relating to Schedule 1 to 8 allocations
22. [...repealed by Act 2013_002_038 - was entitled "Payment schedule"]
23. [...repealed by Act 2013_002_038 - was entitled "Amendment of payment schedule"]
CHAPTER 4. MATTERS RELATING TO ALL ALLOCATIONS
24. [...repealed by Act 2013_002_038 - was entitled "Transfers made in error or fraudulently"]
25. Allocations not listed in Schedules
26. [...repealed by Act 2013_002_038 - was entitled "Preparations for next financial year and 2014/15 financial year"]
27. [...repealed by Act 2013_002_038 - was entitled "Expenditure prior to commencement of Division of Revenue Act, 2013"]
CHAPTER 5. DUTIES OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
28. [...repealed by Act 2013_002_038 - was entitled "Duties of municipalities"]
29. [...repealed by Act 2013_002_038 - was entitled "Duties of provincial treasuries"]
30. [...repealed by Act 2013_002_038 - was entitled "Duties of National Treasury"]
CHAPTER 6. GENERAL
31. [...repealed by Act 2013_002_038 - was entitled "Allocations by public entities to provinces or municipalities"]
32. [...repealed by Act 2013_002_038 - was entitled "Liability for costs incurred in violation of principles of cooperative governance"]
33. [...repealed by Act 2013_002_038 - was entitled "Irregular expenditure"]
34. [...repealed by Act 2013_002_038 - was entitled "Financial misconduct"]
35. [...repealed by Act 2013_002_038 - was entitled "Delegations and assignments"]
36. [...repealed by Act 2013_002_038 - was entitled "Exemptions"]
37. [...repealed by Act 2013_002_038 - was entitled "Regulations"]
38. [...repealed by Act 2013_002_038 - was entitled "Repeal of laws"]
39. [...repealed by Act 2013_002_038 - was entitled "Short title and commencement"]
Sch. 1 [...repealed by Act 2013_002_038 - was entitled "SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT"] [s3; s6; s22; s23]
Sch. 2 [...repealed by Act 2013_002_038 - was entitled "SCHEDULE 2. DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY"] [s4]
Sch. 3 [...repealed by Act 2013_002_038 - was entitled "SCHEDULE 3. DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY"] [s5]
Sch. 4 SCHEDULE 4. ALLOCATIONS TO PROVINCES AND MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF PROGRAMMERS OR FUNCTIONS FUNDED FROM PROVINCIAL OR MUNICIPAL BUDGETS [s1; s7; s8; s9; s10; s11; s12; s13; s14; s15; s16; s17; s18; s19; s20; s21; s22; s23; s29 - Note repeal of other than of Act 2012_005_015 and 015 by Act 2013_002_038]
Sch. 5 [...repealed by Act 2013_002_038 - was entitled "SCHEDULE 5. SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES"] [s7; s10; s12; s16; s22; s29]
Sch. 6 [...repealed by Act 2013_002_038 - was entitled "SCHEDULE 6. SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES"] [s8; s10; s20]
Sch. 7 SCHEDULE 7. ALLOCATIONS-IN-KIND TO PROVINCES AND MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMERS [s1; s7; s8; s10; s15; s16; s19; s20; s25 - Note repeal of other than of Act 2012_005_015 and 015 by Act 2013_002_038]
Sch. 8 SCHEDULE 8. PROVISION TO SPECIFICALLY CATER FOR IMMEDIATE RELEASE OF FUNDS TO PROVINCES AND MUNICIPALITIES FOR DISASTER RESPONSE [s7; s8; s15; s25 - Note repeal of other than of Act 2012_005_015 and 015 by Act 2013_002_038]
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