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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
||
Division
of Revenue Act, No. 4 of 2020
NOTE: Published in English with alternative copy in Xhosa
NOTE: Published in English with alternative copy in Xhosa
Long title
To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 202/21 financial year; the determination of each province's equitable share; allocations to provinces; local government and municipalities from national government's equitable share; 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. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Interpretation"] |
| 2. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Objects of Act"] |
| CHAPTER 2. EQUITABLE SHARE ALLOCATIONS | |
| 3. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Equitable division of revenue raised nationally among spheres of government"] |
| 4. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Equitable division of provincial share among provinces"] |
| 5. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Equitable division of local government share among municipalities"] |
| 6. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Shortfalls and excess revenue"] |
| CHAPTER 3. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES | |
| Part 1. Conditional allocations | |
| 7. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Conditional allocations to provinces"] |
| 8. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Conditional allocations to municipalities"] |
| Part 2. Duties of accounting officers in respect of Schedule 4 to 7 allocations | |
| 9. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Duties of transferring officer in respect of Schedule 4 allocations"] |
| 10. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Duties of transferring officer in respect of Schedule 5 or 6 allocations"] |
| 11. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Duties of receiving officer in respect of Schedule 4 allocations"] |
| 12. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Duties of receiving officer in respect of Schedule 5 or 7 allocations"] |
| 13. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Duties of receiving officer in respect of infrastructure conditional allocations to provinces"] |
| 14. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Infrastructure conditional allocations to metropolitan municipalities"] |
| 15. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Duties in respect of annual financial statements and annual reports for 2020/21"] |
| Part 3. Matters relating to Schedule 4 to 7 allocations | |
| 16. | ... [... repealed by Act 2021_009_038(1)(b) - was entitled "Publication of allocations and frameworks"] |
| 17. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Expenditure in terms of purpose and subject to conditions"] |
| 18. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Withholding of allocations"] |
| 19. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Stopping of allocations"] |
| 20. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Reallocation of funds"] |
| 21. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Conversion of allocations"] |
| 22. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Unspent conditional allocations"] |
| CHAPTER 4. MATTERS RELATING TO ALL ALLOCATIONS | |
| 23. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Payment requirements"] |
| 24. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Amendment of payment schedule"] |
| 25. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Transfers made in error or fraudulently"] |
| 26. | ... [... repealed by Act 2021_009_038(1)(b) - was entitled "New allocations during financial year and Schedule 7 allocations"] |
| 27. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Preparations for 2021/22 financial year and 2022/23 financial year"] |
| 28. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Transfers before commencement of Division of Revenue Act for 2021/22 financial year"] |
| CHAPTER 5. DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY | |
| 29. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Duties of municipalities"] |
| 30. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Duties and powers of provincial treasuries"] |
| 31. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Duties and powers of National Treasury"] |
| CHAPTER 6. GENERAL | |
| 32. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations"] |
| 33. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Irregular expenditure"] |
| 34. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Financial misconduct"] |
| 35. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Delegations and assignments"] |
| 36. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Departures"] |
| 37. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Regulations"] |
| 38. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Transitional measures for municipal election in 2021"] |
| 39. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Repeal of laws and savings"] |
| 40. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "Short title and commencement"] |
| Sch.1 | ... [... repealed by Act 2021_009_038(1)(a) and (b) - was entitled "SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT"] [s1; s2; s6; s27] |
| Sch.2. | ... [... repealed by Act 2021_009_038(1)(a) - 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)"] [s1; s3; s4; s24; s27] |
| Sch.3. | ... [... repealed by Act 2021_009_038(1)(a) - was entitled "SCHEDULE 3. DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY"] [s1; s5; s27] |
| Sch. 4. | ... [... repealed by Act 2021_009_038(1)(a) and (b) - was entitled "SCHEDULE 4."] [sic - no label] [s1; s7; s8; s9; s11; s14; s15; s16; s17; s18; s19; s20; s23; s24; s26; s27; s30; s31; s33; s38] |
... [... repealed by Act 2021_009_038(1)(a) - was entitled "Part
A. Allocations to provinces to supplement the funding of programmes or
functions funded from provincial budgets |
|
... [... repealed by Act 2021_009_038(1)(a) - was entitled "Part
B. Allocations to municipalities to supplement the finding of
programmes or functions funded from municipal budgets |
|
| Sch. 5. | ... [... repealed by Act 2021_009_038(1)(a) and (b) - was entitled "SCHEDULE 5. "[sic - no label] [s1; s7; s8; s9; s10; s12; s14; s15; s16; s17; s19; s20; s21; s23; s24; s26; s27; s30; s31; s33; s38] |
... [... repealed by Act 2021_009_038(1)(a)/(b) - was entitled "Part
A. Specific purpose allocations to provinces"] |
|
... [... repealed by Act 2021_009_038(1)(a)(b) - was entitled "Part
B. Specific purpose allocations to
municipalities"] |
|
| Sch.6. | ... [... repealed by Act 2021_009_038(1)(a) and (b) - was entitled "SCHEDULE 6."] [sic - no label] [s1; s7; s8; s9; s10; s14; s16; s17; s20; s21; s26; s27; s31; s38] |
... [... repealed by Act 2021_009_038(1)(a)/(b) - was entitled "Part
A. Allocations-in-kind to provinces for designated special programmes"] |
|
... [... repealed by Act 2021_009_038(1)(a)/(b) - was entitled "Part
B. Allocations-in-kind to
municipalities for designated special programmes"] |
|
| Sch.7. | ... [... repealed by Act 2021_009_038(1)(a) and (b) - was entitled "SCHEDULE 7. "] [sic - no label] [s1; s7; s8; s9; s12; s15; s16; s17; s21; s26; s27; s31; s38] |
... [... repealed by Act 2021_009_038(1)(a)(b) - was entitled "Part
A. Allocations to provinces for immediate disaster response"] |
|
... [... repealed by Act 2021_009_038(1)(a)/(b) - was entitled "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.] |
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| As unamended Act 2020_004_000_2020063 | EXT.LINK | REQ.INFO | LINK |
| As amended by Act 2020_010_000_20200807 . | N/A | REQ.INFO | LINK |
| As amended by Act 2020_020_000_20200120 . | N/A | REQ.INFO | LINK |
| As repealed by Act 2021_009_000_20210628 . | N/A | REQ.INFO | LINK |
| As amended by ... | N/A | REQ.INFO | LINK |
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