"quarter",

in relation to—

(a)a national or provincial department, means 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, means—
(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;