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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Division
of Revenue Act, No. 5 of 2022
NOTE: Assented to and published in English, with alternative copy in Zulu
NOTE: Assented to and published in English, with alternative copy in Zulu
Long title
...
Table of contents
| SECTION | TITLE |
| PREAMBLE | |
| TABLE OF CONTENTS | |
| CHAPTER 1. INTERPRETATION AND OBJECTS OF ACT | |
| 1. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Interpretation"] |
| 2. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Objects of Act"] |
| CHAPTER 2. EQUITABLE SHARE ALLOCATIONS | |
| 3. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Equitable division of revenue raised nationally among spheres of government"] |
| 4. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Equitable division of provincial share among provinces"] |
| 5. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Equitable division of local government share among municipalities"] |
| 6. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Shortfalls, excess revenue and increasing equitable share"] |
| CHAPTER 3. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES | |
| Part 1. Conditional allocations | |
| 7. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Conditional allocations to provinces"] |
| 8. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Conditional allocations to municipalities"] |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 repealed by Act 2023_005_037(1)(a) - was entitled "Duties of transferring officer in respect of Schedule 4 allocations"] |
| 10. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Duties of transferring officer in respect of Schedule 5 or 6 allocations"] |
| 11. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Duties of receiving officer in respect of Schedule 4 allocations"] |
| 12. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Duties of receiving officer in respect of Schedule 5 or 7 allocations"] |
| 13. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Duties of receiving officer in respect of infrastructure conditional allocations to provinces"] |
| 14. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Duties in respect of annual financial statements and annual reports for 2022/23"] |
| 15. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Publication of allocations and frameworks"] |
| 16. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Expenditure in terms of purpose and subject to conditions"] |
| 17. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Withholding of allocations"] |
| 18. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Stopping of allocations"] |
| 19. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Reallocation of funds"] |
| 20. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Conversion of allocations"] |
| 21. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Unspent conditional allocations"] |
| CHAPTER 4. MATTERS RELATING TO ALL ALLOCATIONS | |
| 22. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Payment requirements"] |
| 23. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Amendment of payment schedule"] |
| 24. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Transfers made in error or fraudulently"] |
| 25. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "New allocations during financial year and Schedule 7 allocations"] |
| 26. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Preparations for 2023/24 financial year and 2024/25 financial year"] |
| 27. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Transfers before commencement of Division of Revenue Act for 2023/24 financial year"] |
| CHAPTER 5. DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY | |
| 28. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Duties of municipalities"] |
| 29. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Duties and powers of provincial treasuries"] |
| 30. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Duties and powers of National Treasury"] |
| CHAPTER 6. GENERAL | |
| 31. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations"] |
| 32. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Irregular expenditure"] |
| 33. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Financial misconduct"] |
| 34. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Delegations and assignments"] |
| 35. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Departures"] |
| 36. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Regulations"] |
| 37. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Repeal of laws and savings"] |
| 38. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "Short title and commencement"] |
| Sch. 1. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE TREE SPHERES OF GOVERNMENT [s1] "] |
| Sch. 2. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "SCHEDULE 2. DETERMINATION OF EACH PROVINCE'S EQUITABLE SHARE OF THE PROVINCIAL SPHERE'S SHARE OF REVENUE RAISED NATIONALLY (AS DIRECT CHARGE AGAINST THE NATIONAL REVENUE FUND) [s1] "] |
| Sch. 3. | ... [... repealed by Act 2023_005_037(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] "] |
| Sch. 4. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "SCHEDULE 4. [s1] "] |
| Part A. ... | |
| Part B. ... | |
| Sch. 5. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "SCHEDULE 5. [s1] "] |
| Part A. ... | |
| Part B. ... | |
| Sch. 6. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "SCHEDULE 6. [s1] "] |
| Part A. ... |
|
| Part B. ... | |
| Sch. 7. | ... [... repealed by Act 2023_005_037(1)(a) - was entitled "SCHEDULE 7. [s1] "] |
| Part A. ... | |
| Part B. ... |
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