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
QUICK LINKS: ROOT DATABASE | OVERVIEW | VERSIONS & TEXT ACCESS | TIMELINE | SUBORDINATE TEXTS | COMMENTARY | POTENTIAL TRANSGRESSOR LISTS | TRANSGRESSION ANALYSIS | EMAIL A REQUEST FOR UPDATES | HELP | CONTACT US | SEARCH SITE | LOG OUT |
 
South Africa
NATIONAL LEGISLATION OVERVIEWS
LegalB Logo
 
Division of Revenue Act, No. 16 of 2019

Long title


To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2019/20 financial year, the determination of each province’s equitable share and allocations to provinces, local government and municipalities from national government’s equitable share and the responsibilities of all three spheres pursuant to such division and allocations; and to provide for matters connected therewith.

Table of contents

SECTION TITLE
PREAMBLE
ARRANGEMENT OF SECTIONS

CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT
1. Interpretation
2. Objects of Act
CHAPTER 2. EQUITABLE SHARE ALLOCATIONS
3. Equitable division of revenue raised nationally among spheres of government
4. Equitable division of provincial share among provinces  
5. Equitable division of local government share among municipalities
6. Shortfalls and excess revenue
CHAPTER 3. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1 Conditional allocations
7. Conditional allocations to provinces
8. Conditional allocations to municipalities
Part 2. Duties of accounting officers in respect of Schedule 4 to 7 allocations
9. Duties of transferring officer in respect of Schedule 4 allocations
10. Duties of transferring officer in respect of Schedule 5 or 6 allocations
11. Duties of receiving officer in respect of Schedule 4 allocations  
12. Duties of receiving officer in respect of Schedule 5 or 7 allocations
13. Duties of receiving officer in respect of infrastructure conditional allocations to provinces
14. Infrastructure conditional allocations to metropolitan municipalities
15. Duties in respect of annual financial statements and annual reports for 2019/20
Part 3. Matters relating to Schedule 4 to 7 allocations
16. Publication of allocations and frameworks
17. Expenditure in terms of purpose and subject to conditions
18. Withholding of allocations
19. Stopping of allocations
20. Reallocation of funds
21. Conversion of allocations
22. Unspent conditional allocations
CHAPTER 4. MATTERS RELATING TO ALL ALLOCATIONS
23. Payment requirements
24. Amendment of payment schedule
25. Transfers made in error or fraudulently
26. New allocations during financial year and Schedule 7 allocations
27. Preparations for 2020/21 financial year and 2021/22 financial year
28. Transfers before commencement of Division of Revenue Act for 2020/21 financial year
CHAPTER 5. DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
29. Duties of municipalities
30. Duties and powers of provincial treasuries
31. Duties and powers of National Treasury
CHAPTER 6. GENERAL
32. Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations
33. Irregular expenditure
34. Financial misconduct
35. Delegations and assignments
36. Departures
37. Regulations
38. Repeal of laws and savings
39. Short title and commencement
SCH. 1 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT
SCH. 2. 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 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY
SCH. 4  SCHEDULE 4
Part A Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets
Part B Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets
SCH. 5SCHEDULE 5
Part A Specific purpose allocations to provinces
Part B Specific purpose allocations to municipalities
SCH. 6SCHEDULE 6
Part A Allocations-in-kind to provinces for designated special programmes
Part B Allocations-in-kind to municipalities for designated special programmes
SCH. 7 SCHEDULE 7
Part A Allocations to provinces for immediate disaster response
Part B Allocations to municipalities for immediate disaster response
.
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 2019_016_000_20190502 EXT.LINK REQ.INFO LINK
As amended by ... 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 2019