Division of Revenue Act, 2013 (Act No. 2 of 2013)Chapter 4 : Matters Relating to All Allocations24. Transfers made in error or fraudulently |
| 1) | Despite anything to the contrary in any legislation, the transfer of an allocation that is an overpayment to a province, municipality or public entity, made in error or fraudulently, is regarded as not legally due to that province, municipality or public entity, as the case may be. |
| 2) | The responsible transferring national officer must, without delay, recover an overpayment referred to subsection (1), unless an instruction has been issued in terms of subsection (3). |
| 3) | The National Treasury may instruct that the recovery referred to in subsection (2) be effected by set-off against future transfers to the affected province, municipality or public entity in terms of a payment schedule. |