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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Division of Revenue Act, No. 2 of 2013
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 2013/14 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

CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT
1. ... [...repealed by Act 2014_010_039 - was entitled "Interpretation"]
2. ... [...repealed by Act 2014_010_039 - was entitled "Objects of Act"]
CHAPTER 2. EQUITABLE SHARE ALLOCATIONS
3. ... [...repealed by Act 2014_010_039 - was entitled "Equitable division of revenue raised nationally among spheres of government"]
4. ... [...repealed by Act 2014_010_039 - was entitled "Equitable division of provincial share among provinces"]
5. ... [...repealed by Act 2014_010_039 - was entitled "Equitable division of local government share among municipalities"]
6. ... [...repealed by Act 2014_010_039 - was entitled "Shortfalls and excess revenue"]
CHAPTER 3. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1. Conditional allocations
7. ... [...repealed by Act 2014_010_039 - was entitled "Conditional allocations to provinces"]
8. ... [...repealed by Act 2014_010_039 - was entitled "Conditional allocations to municipalities"]
Part 2. Duties of accounting officers in respect of Schedule 4 to 7 allocations
9. ... [...repealed by Act 2014_010_039 - was entitled "Duties of transferring national officer in respect of Schedule 4 allocations"]
10. ... [...repealed by Act 2014_010_039 - was entitled "Duties of transferring national officer in respect of Schedules 5 and 6 allocations"]
11. ... [...repealed by Act 2014_010_039 - was entitled "Duties of receiving officer in respect of Schedule 4 allocations"]
12. ... [...repealed by Act 2014_010_039 - was entitled "Duties of receiving officer in respect of Schedule 5 or 7 allocations"]
13. ... [...repealed by Act 2014_010_039 - was entitled "Duties of receiving officer in respect of infrastructure conditional allocations to provinces"]
14. ... [...repealed by Act 2014_010_039 - was entitled "Duties in respect of annual financial statements and annual reports for 2013/14"]
Part 3. Matters relating to Schedule 4 to 7 allocations
15. ... [...repealed by Act 2014_010_039 - was entitled "Publication of allocations and frameworks"]
16. Expenditure in terms of purpose and subject to conditions
17. ... [...repealed by Act 2014_010_039 - was entitled "Withholding of allocation"]
18. ... [...repealed by Act 2014_010_039 - was entitled "Stopping of allocation"]
19. ... [...repealed by Act 2014_010_039 - was entitled "Reallocation of funds"]
20. ... [...repealed by Act 2014_010_039 - was entitled "Conversion of allocations"]
21. ... [...repealed by Act 2014_010_039 - was entitled "Unspent conditional allocations"]
Part 4. Matters relating to Schedule 1 to 7 allocations
22. ... [...repealed by Act 2014_010_039 - was entitled "Payment schedule"]
23. ... [...repealed by Act 2014_010_039 - was entitled "Amendment of payment schedule"]
CHAPTER 4. MATTERS RELATING TO ALLALLOCATIONS
24. ... [...repealed by Act 2014_010_039 - was entitled "Transfers made in error or fraudulently"]
25. ... [...repealed by Act 2014_010_039 - was entitled "New allocations during financial year and Schedule 7 allocations"]
26. Preparations for next financial year and 2015/16 financial year
27. ... [...repealed by Act 2014_010_039 - was entitled "Transfers before commencement of Division of Revenue Acts for 2013 and 2014"]
CHAPTER 5. DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
28. ... [...repealed by Act 2014_010_039 - was entitled "Duties of municipalities"]
29. ... [...repealed by Act 2014_010_039 - was entitled "Duties and powers of provincial treasuries"]
30. ... [...repealed by Act 2014_010_039 - was entitled "Duties and powers of National Treasury"]
CHAPTER 6. GENERAL
31. ... [...repealed by Act 2014_010_039 - was entitled "Allocations by public entities to provinces or municipalities"]
32. ... [...repealed by Act 2014_010_039 - was entitled "Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations"]
33. ... [...repealed by Act 2014_010_039 - was entitled "Irregular expenditure"]
34. ... [...repealed by Act 2014_010_039 - was entitled "Financial misconduct"]
35. ... [...repealed by Act 2014_010_039 - was entitled "Delegations and assignments"]
36. ... [...repealed by Act 2014_010_039 - was entitled "Exemptions"]
37. ... [...repealed by Act 2014_010_039 - was entitled "Regulations"]
38. ... [...repealed by Act 2014_010_039 - was entitled "Repeal of laws"]
39. ... [...repealed by Act 2014_010_039 - was entitled "Short title and commencement"]
Sch1. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONGTHE THREE SPHERES OF GOVERNMENT"]
Sch2. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 2. DETERMINATION OF EACH PROVINCE'S EQUITABE SHARE OF THEPROVINCIAL SPHERE'S SHAREOF REVENUE RAISED NATIONALLY (AS A DIRECT CHARGE AGAINST THE NATIONAL REVNEUE FUND)"]
Sch3. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 3. DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY"]
Sch4A. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 4A. ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS"]
Sch4B. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 4B. ALLOCATIONS TO MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF FUNCTIONS FUNDED FROM MUNICIPAL BUDGETS"]
Sch5A. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 5A. SPECIFIC-PURPOSE ALLOCATIONS TO PROVINCES"]
Sch5B. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 5B. SPECIFIC-PURPOSE ALLOCATIONS TO MUNICIPALITIES"]
Sch6A. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 6A. ALLOCATIONS-IN-KIND TO PROVINCES FOR DESIGNATED SPECIAL PROGRAMMES"]
Sch6B. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 6B. ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES"]
Sch7A. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 7A. UNALLOCATED PROVISIONS FOR PROVINCES FOR DISASTER RESPONSE"]
Sch7B. ... [...repealed by Act 2014_010_039 - was entitled "SCHEDULE 7B. UNALLOCATED PROVISIONS FOR MUNICIPALITIES FOR DISASTER RESPONSE"]
.
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