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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Division of Revenue Act, No. 9 of 2021
NOTE: Assented to and published in English, with alternative copy in Afrikaans, except for the following languages used for titles, text and engrossment text: s_ (Zulu/Zulu/Zulu)

Long title


...

[... repealed by Act 2022_005_038_20220615]

Table of contents

SECTION TITLE

PREAMBLE
ARRANGEMENT OF SECTIONS
CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT
1. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Interpretation"]
2. ... [... repealed by Act 2022_005_038_20220615 - was entitled ""Objects of Act]
CHAPTER 2. EQUITABLE SHARE ALLOCATIONS
3. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Equitable division of revenue raised nationally among spheres of government"]
4. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Equitable division of provincial share among provinces"]
5. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Equitable division of local government share among municipalities"]
6. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Shortfalls and excess revenue"]
CHAPTER 3. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
Part 1. Conditional allocations
7. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Conditional allocations to provinces"]
8. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Conditional allocations to municipalities"]
Part 2. Duties of accounting officers in respect of Schedule 4 to 7 allocations
9. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Duties of transferring officer in respect of Schedule 4 allocations"]
10. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Duties of transferring officer in respect of Schedule 5 or 6 allocations"]
11. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Duties of receiving officer in respect of Schedule 4 allocations"]
12. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Duties of receiving officer in respect of Schedule 5 or 7 allocations"]
13. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Duties of receiving officer in respect of infrastructure conditional allocations to provinces"]
14. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Duties in respect of annual financial statements and annual reports for 2021/22"]
Part 3. Matters relating to Schedule 4 to 7 allocations
15. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Publication of allocations and frameworks"]
16. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Expenditure in terms of purpose and subject to conditions"]
17. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Withholding of allocations"]
18. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Stopping of allocations"]
19. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Reallocation of funds"]
20. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Conversion of allocations"]
21. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Unspent conditional allocations"]
CHAPTER 4. MATTERS RELATING TO ALL ALLOCATIONS
22. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Payment requirements"]
23. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Amendment of payment schedule"]
24. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Transfers made in error or fraudulently"]
25. ... [... repealed by Act 2022_005_038_20220615 - was entitled "New allocations during financial year and Schedule 7 allocations"]
26. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Preparations for 2022/23 financial year and 2023/24 financial year"]
27. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Transfers before commencement of Division of Revenue Act for 2022/23 financial year"]
CHAPTER 5. DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY|
28. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Duties of municipalities"]
29. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Duties and powers of provincial treasuries"]
30. ...  [... repealed by Act 2022_005_038_20220615 - was entitled "Duties and powers of National Treasury"]
CHAPTER 6. GENERAL
31. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations"]
32. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Irregular expenditure"]
33. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Financial misconduct"]
34. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Delegations and assignments"]
35. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Departures"]
36. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Regulations"]
37. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Transitional measures for municipal election in 2021"]
38. ... [... repealed by Act 2022_005_038_20220615 - was entitled "Repeal of laws and savings"]
39. Short title and commencement [... repealed by Act 2022_005_038_20220615 - was entitled ""]
Sch.1. SCHEDULE 1. ... [s1, s3, s6] [... repealed by Act 2022_005_038_20220615 - was entitled "SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT"]
Sch.2. SCHEDULE 2. ... [s1; s4; s23] [... repealed by Act 2022_005_038_20220615 - 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. SCHEDULE 3. DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY [s1, s5] [... repealed by Act 2022_005_038_20220615 - was entitled "SCHEDULE 3. DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY"]
Sch.4. SCHEDULE 4.  [s1, s7, s8, s9, s11, s14, s17, s18, s19, s22, s23, s25, s29, s32, s37]
Part A ...
Part B ...
[... repealed by Act 2022_005_038_20220615 - was entitled ""]
Sch. 5. SCHEDULE 5.  [s1, s7,. s8, s10,  s12, s14, s15, s16, s20, s25, s29, s32]
Part A ...
Part B ...
[... repealed by Act 2022_005_038_20220615 - was entitled ""]
Sch.6. SCHEDULE 6.  [s1, s2, s7, s8, s10, s15, s16, s19,  s20, s25]
Part A ...
Part B ...
[... repealed by Act 2022_005_038_20220615 - was entitled ""]
Sch.7. SCHDULE 7.  [s7, s8, s20 , s25]
Part A ...
Part B ...
[... repealed by Act 2022_005_038_20220615 - was entitled ""]
.
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