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; |