• Division of Revenue Act, 2012 (Act No. 5 of 2012)
  • Introduction
  • Preamble
  • 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 additional allocations
  • 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 8 allocations
      • 9. Duties of transferring national officer in respect of Schedule 4 allocations
      • 10. Duties of transferring national officer in respect of Schedule 5 to 7 allocations
      • 11. Duties of receiving officer in respect of Schedule 4 allocations
      • 12. Duties of receiving officer in respect of Schedule 5, 6 or 8 allocation
      • 13. Duties of receiving officer in respect of infrastructure conditional allocations to pro
      • 14. Duties in respect of annual financial statements and annual reports for 2012/13
    • Part 3 : Matters relating to Schedule 4 to 8 allocations
      • 15. Publication of allocations and frameworks
      • 16. Spending in terms of purpose and subject to conditions
      • 17. Withholding of allocation
      • 18. Stopping of allocation
      • 19. Re-allocation of funds
      • 20. Conversion of allocations
      • 21. Unspent conditional allocations
      • 22. Payment schedule
      • 23. Amendment of payment schedule
  • Chapter 4 : Matters Relating to All Allocations
    • 24. Transfers made in error or fraudulently
    • 25. Allocations not listed in Schedules
    • 26. Preparations for next financial year and 2014/15 financial year
    • 27. Expenditure prior to commencement of Division of Revenue Act, 2013
  • Chapter 5 : Duties of Municipalities, Provincial Treasures and National Treasury
    • 28. Duties of municipalities
    • 29. Duties of provincial treasuries
    • 30. Duties of National Treasury
  • Chapter 6 : General
    • 31. Allocations by public entities to provinces or municipalities
    • 32. Liability for costs incurred in violation of principles of cooperative governance and i
    • 33. Irregular expenditure
    • 34. Financial misconduct
    • 35. Delegations and assignments
    • 36. Exemptions
    • 37. Regulations
    • 38. Repeal of laws
    • 39. Short title and commencement
  • Schedules
    • Schedule 1 : Equitable Division of Revenue Raised Nationally among the Three Spheres of Gov
    • Schedule 2 : Determination of each Province's Equitable Share of the Provincial Sphere's Sh
    • Schedule 3 : Determination of each Municipality's Equitable Share of the Local Government S
    • Schedule 4 : Allocations to Provinces to Supplement the Funding of Programmes or Functions
    • Schedule 5 : Specific Purpose Allocations to Provinces
    • Schedule 6 : Specific Purpose Allocations to Municipalities
    • Schedule 7 : Allocations-in-kind to Provinces for Designated Special Programmes
    • Schedule 8 : Unallocated Provisions for Provinces and Municipalities for Disaster Response
• Notices
  • Gazetting of School Infrastructure Project Lists for 2012/13 MTEF