Constitution of the Republic of South Africa, 1996 (Act No. 108 of 1996)

Chapter 4 : Parliament

National Legislative Process

77. Money Bills

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(1)A Bill is a money bill if it—
(a)appropriates money
(b)imposes national taxes, levies, duties or surcharges
(c)abolishes or reduces, or grants exemptions from, any national taxes, levies, duties or surcharges, or
(d)authorises direct charges against the National Revenue Fund, except a bill envisaged in section 214 authorising direct charges.

 

(2)All money Bills may not deal with any other matter except—
(a)subordinate matter incidental to the appropriation of money;
(b)the imposition, abolition or reduction of national taxes, levies, duties or surcharges;
(c)the granting of exemption from national taxes, levies, duties or surcharges; or
(d)the authorisation of direct charges against the National Revenue Fund.

 

(3)All money Bills must be considered in accordance with the procedure established by section 75. An Act of Parliament must provide for a procedure to amend money Bills before Parliament