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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Division of Revenue Act, No. 1 of 2001

Long title


To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the financial year; reporting requirements for such allocations; the withholding and the delaying of payments; liability for costs incurred in litigation in violation of the principles of co-operative governance and intergovernmental relations; and to provide for matters connected therewith.

Table of contents

SECTION TITLE

[...repealed by Act 2002_005_034 - was entitled “PREAMBLE”]
1.  [...repealed by Act 2002_005_034 - was entitled “Definitions”]

PART I.
2.  [...repealed by Act 2002_005_034 - was entitled “Promoting co-operative governance in intergovernmental budgeting”]

PART II. EQUITABLE SHARE ALLOCATIONS
3.  [...repealed by Act 2002_005_034 - was entitled “Equitable division of revenue raised nationally among spheres of government”]
4.  [...repealed by Act 2002_005_034 - was entitled “Equitable division of provincial share among provinces”]
5.  [...repealed by Act 2002_005_034 - was entitled “Equitable share for local government”]
6.  [...repealed by Act 2002_005_034 - was entitled “Shortfalls and excess revenue”]

PART III. OTHER ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
7.  [...repealed by Act 2002_005_034 - was entitled “General norms and standards for all allocations”]
8.  [...repealed by Act 2002_005_034 - was entitled “Framework for all grants”]
9.  [...repealed by Act 2002_005_034 - was entitled “Transfers not listed in Schedules”]
10.  [...repealed by Act 2002_005_034 - was entitled “Supplementary allocation to provinces ”]
11.  [...repealed by Act 2002_005_034 - was entitled “Provincial infrastructure allocation”]
12.  [...repealed by Act 2002_005_034 - was entitled “Municipal infrastructure allocations”]
13.  [...repealed by Act 2002_005_034 - was entitled “Transfer of assets to municipalities”]
14.  [...repealed by Act 2002_005_034 - was entitled “Municipal capacity building allocations”]

PART IV. DUTIES OF ACCOUNTING OFFICERS AND TREASURIES
15.  [...repealed by Act 2002_005_034 - was entitled “Duties of transferring national officer”]
16.  [...repealed by Act 2002_005_034 - was entitled “Duties of transferring provincial officer”]
17.  [...repealed by Act 2002_005_034 - was entitled “Duties of receiving officer”]
18.  [...repealed by Act 2002_005_034 - was entitled “Duties of provincial treasury”]
19.  [...repealed by Act 2002_005_034 - was entitled “Annual report and financial statements”]

PART V. DUTIES OF DIRECTOR-GENERAL AND AUDITOR-GENERAL
20. [...repealed by Act 2002_005_034 - was entitled “Duties of Director-General”]
21.  [...repealed by Act 2002_005_034 - was entitled “Duties of Auditor-General”]

PART VI. GENERAL
22.  [...repealed by Act 2002_005_034 - was entitled “Delaying of payments”]
23.  [...repealed by Act 2002_005_034 - was entitled “Withholding of payments”]
24.  [...repealed by Act 2002_005_034 - was entitled “Spending in terms of purpose and subject to conditions”]
25.  [...repealed by Act 2002_005_034 - was entitled “Transfers made in error”]
26.  [...repealed by Act 2002_005_034 - was entitled “Transfers to municipalities with weak administrative capacity”]
27.  [...repealed by Act 2002_005_034 - was entitled “Funds follow transfer of functions or obligations ”]
28.  [...repealed by Act 2002_005_034 - was entitled “Amendment of payment schedule”]
29. [...repealed by Act 2002_005_034 - was entitled “Exemptions by National Treasury”]
30. [...repealed by Act 2002_005_034 - was entitled “Non-compliance with this Act constitutes financial misconduct”]
31. [...repealed by Act 2002_005_034 - was entitled “Liability for costs incurred in violation and intergovernmental relations of principles of co-operative governance”]
32. [...repealed by Act 2002_005_034 - was entitled “Acts performed prior to commencement of this Act”]
33. [...repealed by Act 2002_005_034 - was entitled “Regulations”]
34. [...repealed by Act 2002_005_034 - was entitled “Repeal of Acts”]
35. [...repealed by Act 2002_005_034 - was entitled “Short title”]
Sch. 1. [...repealed by Act 2002_005_034 - was entitled “SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT"]
Sch. 2. [...repealed by Act 2002_005_034 - 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 2002_005_034 - was entitled “SCHEDULE 3. GENERAL OR ALLOCATED FUNCTION GRANTS TO PROVINCES AND MUNICIPALITIES"]
Sch. 4. [...repealed by Act 2002_005_034 - was entitled “SCHEDULE 4. GRANTS TO PROVINCES"]
Sch. 5. [...repealed by Act 2002_005_034 - was entitled “SCHEDULE 5. RECURRENT GRANTS TO LOCAL GOVERNMENT"]
Sch. 5. [...repealed by Act 2002_005_034 - was entitled “SCHEDULE 5. INFRASTRUCTURE GRANTS TO LOCAL GOVERNMENT"]
Sch. 6. [...repealed by Act 2002_005_034 - was entitled “SCHEDULE 6. INDIRECT GRANTS TO PROVINCES AND MUNICIPALITIES"]

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