Division of Revenue Act, 2010 (Act No. 1 of 2010)Chapter 4 : Matters relating to all Allocations23. Transfers made in error or fraudulently |
| 1) | Despite anything to the contrary contained in any law, the transfer of an allocation to a province, municipality or public entity in error or fraudulently is regarded as not legally due to that province, municipality or public entity, as the case may be. |
| 2) | A transfer contemplated in subsection (1) must be recovered, without delay, by the responsible transferring national officer. |
| 3) | Despite subsection (2), the National Treasury may instruct that the recovery contemplated in subsection (2) be effected by set-off against future transfers to the province, municipality or public entity, which would otherwise become due in accordance with a payment schedule. |