"quarter"

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;