Division of Revenue Act, 2013 (Act No. 2 of 2013)Chapter 1 : Interpretation and Objects of Act1. Interpretation |
| 1) | In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and- |
means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities);
means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation;
means a category A, B or C municipality envisaged in section 155(1) of the Constitution;
means an allocation to a province or municipality from the national government's share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7;
means the Constitution of the Republic of South Africa, 1996;
means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984);
means the Education Infrastructure Grant referred to in Part A of Schedule 4;
means, in relation to-
| a) | a national or provincial department, the year ending 31 March 2014; or |
| b) | a municipality, the year ending 30 June 2014; |
means the conditions and other information in respect of a conditional allocation published by the National Treasury in terms of section 15 or 25;
means the Health Facility Revitalisation Grant referred to in Part A of Schedule 5;
means the Human Settlements Infrastructure Grant referred to in Part A of Schedule 5;
means national legislation or provincial legislation as defined in section 239 of the Constitution;
means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration, of national housing programmes;
means an executive assignment to administer all aspects, including financial administration, of national housing programmes;
means accreditation to render full programme management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation;
means the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003);
means, in relation to-
| a) | a national or provincial department, the year ending 31 March 2015; or |
| b) | a municipality, the year ending 30 June 2015; |
means an organ of state as defined in section 239 of the Constitution;
means the transfer of more than the allocated amount of an allocation or the transfer of an allocation not in accordance with a payment schedule;
means the Provincial Roads Maintenance Grant referred to in Part A of Schedule 4;
means a schedule which sets out-
| a) | the amount of each transfer of an equitable share or any conditional allocation in terms of this Act to be transferred to a province or municipality in the financial year; |
| b) | the date on which each transfer must be paid; and |
| c) | to whom, and to which bank account, each transfer must be paid; |
means prescribe by regulation in terms of section 37;
in relation to-
| a) | a province, means a bank account of the Provincial Revenue Fund, envisaged in section 21(2) of the Public Finance Management Act and which the accounting officer of the provincial treasury has certified to the National Treasury; and |
| b) | a municipality, means the bank account of the municipality as determined in terms of section 8 of the Municipal Finance Management Act; |
means the Public Finance Management Act, 25 1999 (Act No. 1 of 1999);
means the Public Transport Operations Grant referred to in Part A of Schedule 4;
means, in relation to-
| a) | a national or provincial department, the period from- |
| i) | 1 April to 30 June; |
| ii) | 1 July to 30 September; |
| iii) | 1 October to 31 December; or |
| iv) | 1 January to 31 March; or |
| b) | a municipality- |
| (i) | 1 July to 30 September; |
| (ii) | 1 October to 31 December; |
| (iii) | 1 January to 31 March; or |
| (iv) | 1 April to 30 June; |
means, in relation to-
| (a) | a Schedule 4, 5, 6 or 7 allocation transferred to a province, the accounting officer of the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund; or |
| (b) | a Schedule 4, 5, 6 or 7 allocation transferred or provided in kind to a municipality, the accounting officer of the municipality; |
in relation to a Schedule 4, 5, 6 or 7 allocation transferred to a province, means the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund;
means the School Infrastructure Backlogs Grant referred to in Part A of Schedule 6;
means the Technical Secondary Schools Recapitalisation Grant referred to in Part A of Schedule 5;
includes any framework or allocation published, or any regulation made in terms of this Act;
means the accounting officer of a national department that transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a Schedule 6 allocation on behalf of a province or municipality;
means the Urban Settlements Development Grant referred to in Part B of Schedule 4.
| 2) | Any approval, certification, decision, determination, instruction, notification or request in terms of this Act must be in writing. |