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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Division of Revenue Act, No. 5 of 2012
NOTE: Assented to and published in English, with alternative copy in Southern Sotho

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repealed by Act 2013_002_038 - was entitled "Interpretation"]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repealed by Act 2013_002_038 - was entitled "Objects of Act"]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repealed by Act 2013_002_038 - was entitled "Equitable division of revenue raised nationally among spheres of government"]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repealed by Act 2013_002_038 - was entitled "Equitable division of provincial share among provinces"]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repealed by Act 2013_002_038 - was entitled "Equitable division of local government share among municipalities"]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repealed by Act 2013_002_038 - was entitled "Shortfall excess revenue and additional allocations"]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repealed by Act 2013_002_038 - was entitled "Conditional allocations to provinces"]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repealed by Act 2013_002_038 - was entitled "Conditional allocations to municipalities"]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repealed by Act 2013_002_038 - was entitled "Duties of transferring national officer in respect of Schedule 4 allocations"]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repealed by Act 2013_002_038 - was entitled "Duties of transferring national officer in respect of Schedule 5 to 7 allocations"]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repealed by Act 2013_002_038 - was entitled "Duties of receiving officer in respect of Schedule 4 allocations"]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repealed by Act 2013_002_038 - was entitled "Duties of receiving officer in respect of Schedule 5, 6 and 8 allocations"]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repealed by Act 2013_002_038 - was entitled "Duties of receiving officer in respect of infrastructure conditional allocations to provinces"]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repealed by Act 2013_002_038 - was entitled "Duties in respect of annual financial statements and annual reports for 2012/13"]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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