Division of Revenue Act, No. 24 of 2024
NOTE: Assented to and published in English, with alternative copy in Xhosa except iro notice of assent date in English

Long title

To provide for the equitable division of revenue raised nationally among the national, provincial and local spheres of government for the 2024/25 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.	Interpretation
2.	Objects of Act
	CHAPTER 2. EQUITABLE SHARE ALLOCATIONS
3.	Equitable division of revenue raised nationally among spheres of government
4.	Equitable division of provincial share among provinces
5.	Equitable division of local government share among municipalities
6.	Shortfalls, excess revenue and increasing equitable share
	CHAPTER 3. CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES
	Part 1. Conditional allocations
7.	Conditional allocations to provinces
8.	Conditional allocations to municipalities
	Part 2. Duties of accounting officers in respect of Schedule 4 to 7 allocations
9.	Duties of transferring officer in respect of Schedule 4 allocations
10.	Duties of transferring officer in respect of Schedule 5 or 6 allocations
11.	Duties of receiving officer in respect of Schedule 4 allocations
12.	Duties of receiving officer in respect of Schedule 5 or 7 allocations
13.	Duties of receiving officer in respect of infrastructure conditional allocations to provinces
14.	Duties in respect of annual financial statements and annual reports for 2024/25
	Part 3. Matters relating to Schedule 4 to 7 allocations
15.	Publication of allocations and frameworks
16.	Expenditure in terms of purpose and subject to conditions
17.	Withholding of allocations
18.	Stopping of allocations
19.	Reallocation of funds
20.	Conversion of allocations
21.	Unspent conditional allocations
	CHAPTER 4. MATTERS RELATING TO ALL ALLOCATIONS
22.	Payment requirements
23.	Amendment of payment schedule
24.	Transfers made in error or fraudulently
25.	New allocations during financial year and Schedule 7 allocations
26.	Preparations for 2025/26 financial year and 2026/27 financial year
27.	Transfers before commencement of Division of Revenue Act for 2025/26 financial year
	CHAPTER 5. DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY
28.	Duties of municipalities
29.	Duties and powers of provincial treasuries
30.	Duties and powers of National Treasury
	CHAPTER 6. GENERAL
31.	Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations
32.	Irregular expenditure
33.	Financial misconduct
34.	Delegations and assignments
35.	Departures
36.	Regulations
37.	Repeal of laws and savings
38.	Short title and commencement
Sch. 1.	SCHEDULE 1. EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT [s1, s2, s3, s4, s5, s6, s7, s26]
Sch. 2.	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)  [s6 s4 s23 s26]
Sch. 3.	SCHEDULE 3, DETERMINATION OF EACH MUNICIPALITY’S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE’S SHARE OF REVENUE RAISED NATIONALLY  [s1 s5 s26]
Sch. 4.	SCHEDULE 4.  [s7 s8 s9 s11 s14 s16 s17 s18 s19 s22 s23 s25 s26 s29 s30 s32] PART A ALLOCATIONS TO PROVINCES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM PROVINCIAL BUDGETS PART B ALLOCATIONS TO MUNICIPALITIES TO SUPPLEMENT THE FUNDING OF PROGRAMMES OR FUNCTIONS FUNDED FROM MUNICIPAL BUDGETS
Sch. 5.	SCHEDULE 5.  [s7 s8 s10 s12 s14 s15 s16 s17 s18 s19 s20 s22 s23 s25 s26 s29 s30 s32] PART A SPECIFIC PURPOSE ALLOCATIONS TO PROVINCES PART B SPECIFIC PURPOSE ALLOCATIONS TO MUNICIPALITIES
Sch. 6.	SCHEDULE 6.  [s7 s8 s10 s15 s16 s19 s20 s25 s26 s30] PART A ALLOCATIONS-IN-KIND TO PROVINCES FOR DESIGNATED SPECIAL PROGRAMMES PART B ALLOCATIONS-IN-KIND TO MUNICIPALITIES FOR DESIGNATED SPECIAL PROGRAMMES
Sch. 7.	SCHEDULE 7. [s7 s8 s12 s14 s20 s25 s26 s30] PART A ALLOCATIONS TO PROVINCES FOR IMMEDIATE DISASTER RESPONSE PART B ALLOCATIONS TO MUNICIPALITIES FOR IMMEDIATE DISASTER RESPONSE

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