• Division of Revenue Act, 2013 (Act No. 2 of 2013)
  • 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 and excess revenue
  • 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 7 allocations
      • 9. Duties of transferring national officer in respect of Schedule 4 allocations
      • 10. Duties of transferring national officer in respect of Schedules 5 and 6 allocations
      • 11. Duties of receiving officer in respect of Schedule 4 allocations
      • 12. Duties of receiving officer in respect of Schedule 5 or 7 allocations
      • 13. Duties of receiving officer in respect of infrastructure conditional allocations to provinces
      • 14. Duties in respect of annual financial statements and annual reports for 2013/14
    • Part 3 : Matters relating to Schedule 4 to 7 allocations
      • 15. Publication of allocations and frameworks
      • 16. Expenditure in terms of purpose and subject to conditions
      • 17. Withholding of allocation
      • 18. Stopping of allocation
      • 19. Reallocation of funds
      • 20. Conversion of allocations
      • 21. Unspent conditional allocations
    • Part 4 : Matters relating to Schedule 1 to 7 allocations
      • 22. Payment schedule
      • 23. Amendment of payment schedule
    • Chapter 4 : Matters relating to all allocations
      • 24. Transfers made in error or fraudulently
      • 25. New allocations during financial year and Schedule 7 allocations
      • 26. Preparations for next financial year and 2015/16 financial year
      • 27. Transfers before commencement of Division of Revenue Acts for 2013 and 2014
    • Chapter 5 : Duties and powers of municipalities, provincial treasuries and national treasury
      • 28. Duties of municipalities
      • 29. Duties and powers of provincial treasuries
      • 30. Duties and powers 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 intergovernmental relations
      • 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 Government
  • Schedule 2 : Determination of each Province's Equitable Share of the Provincial Sphere's Share of Revenue Raised Nationally
  • Schedule 3 : Determination of each municipality's equitable share of the local government sphere's share of revenue raised nationally
  • Schedule 4
    • Part A
      • Schedule 4A : Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets
    • Part B
      • Schedule 4B : Allocations to municipalities to supplement the funding of functions funded from municipal budgets
  • Schedule 5
    • Part A
      • Schedule 5A : Specific-Purpose Allocations to provinces
    • Part B
      • Schedule 5B : Specific-Purpose Allocations to Municipalities
  • Schedule 6
    • Part A
      • Schedule 6A : Allocations-in-kind to provinces for designated special programmes
    • Part B
      • Schedule 6B : Allocations-in-kind to municipalities for designated special programmes
  • Schedule 7
    • Part A
      • Schedule 7A : Unallocated provisions for provinces for disaster response
    • Part B
      • Schedule 7B : Unallocated provisions for municipalities for disaster response