Division of Revenue Act, 2021 (Act No. 9 of 2021) Chapter 1 : Interpretation and Objects of Act 1. Interpretation

 

 

‘‘accreditation’’

means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities);

 

"allocation"

means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation;

 

"category A, B or C municipality"

means a category A, B or C municipality envisaged in section 155(1) of the Constitution;

 

"classified disaster"

means a disaster classified as a national, provincial or local state of disaster in terms of section 23 of the Disaster Management Act, 2002 (Act No. 57 of 2002);

 

"conditional allocation"

means an allocation to a province or municipality from the national government’s share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7;

 

"Constitution"

means the Constitution of the Republic of South Africa, 1996;

 

"corporation for public deposits account"

means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984);

 

"Education Infrastructure Grant"

means the Education Infrastructure Grant referred to in Part A of Schedule 4;

 

"financial year"

means, in relation to—

 

"framework"

means the conditions and other information in respect of a conditional allocation published in terms of section 16 or 26;

 

"Health Facility Revitalisation Grant"

means the Health Facility Revitalisation Grant referred to in Part A of Schedule 5;

 

"housing emergency"

means a housing emergency as defined in paragraphs 2.3.1 (a) and (b) of the Emergency Housing Programme contained in the National Housing Code published in terms of section 4 of the Housing Act, 1997 (Act No. 107 of 1997);

 

"Human Settlements Development Grant"

means the Human Settlements Development Grant referred to in Part A of Schedule 5;

 

"legislation’’

means national legislation or provincial legislation as defined in section 239 of the Constitution;

 

"level one accreditation’’

means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration, of national housing programmes;

 

"level two accreditation’’

means accreditation to render full programme management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation;

 

"Maths, Science and Technology Grant’’

means the Maths, Science and Technology Grant referred to in Part A of Schedule 5;

 

"medium term expenditure framework"

means a budgeting framework applied by the National Treasury which—

 

"Municipal Demarcation Act"

means the Local Government: Municipal Demarcation Act, 1998 (Act No. 27 of 1998);

 

"Municipal Finance Management Act"

means the Local Government: Municipal Finance Management Act, 2003 (Act No. 56 of 2003);

 

"Municipal Structures Act"

means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998);

 

"Municipal Systems Act"

means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000);

 

"Neighbourhood Development Partnership Grant"

means the Neighbourhood Development Partnership Grant referred to in Part B of Schedule 5 or Part B of Schedule 6;

 

"organ of state"

means an organ of state as defined in section 239 of the Constitution;

 

"overpayment"

means the transfer of more than the allocated amount of an allocation or the transfer of an allocation in excess of the applicable amount in a payment schedule;

 

"payment schedule"

means a schedule which sets out—

 

"prescribe"

means prescribe by regulation in terms of section 37;

 

"primary bank account"

in relation to—

 

"Provincial Roads Maintenance Grant"

means the Provincial Roads Maintenance Grant referred to in Part A of Schedule 4;

 

"Public Finance Management Act"

means the Public Finance Management Act, 1999 (Act No. 1 of 1999);

 

"Public Transport Network Grant"

means the Public Transport Network Grant referred to in Part B of Schedule 5;

 

"Public Transport Operations Grant"

means the Public Transport Operations Grant referred to in Part A of Schedule 4;

 

"quarter"

means, in relation to—

 

"receiving municipality"

means a municipality incorporating another municipality or part thereof as a result of a redetermination in terms of section 21(1)(b) of the Municipal Demarcation Act;

 

"receiving officer"

means, in relation to—

 

"receiving provincial department"

in relation to a Schedule 4, 5 or 7 allocation transferred to a province, means the provincial department which receives that allocation or a portion thereof for expenditure through an appropriation from its Provincial Revenue Fund;

 

"releasing municipality"

means a municipality or part thereof which is incorporated into another municipality as a result of a redetermination in terms of section 21(1)(b) of the Municipal Demarcation Act;

 

"School Infrastructure Backlogs Grant"

means the School Infrastructure Backlogs Grant referred to in Part A of Schedule 6;

 

"this Act"

includes any framework or allocation published, or any regulation made, in terms of this Act;

 

"transferring officer"

means the accounting officer of a national department that transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a Schedule 6 allocation on behalf of a province or municipality;

 

"Urban Settlements Development Grant"

means the Urban Settlements Development Grant referred to in Part B of Schedule 4; and

 

"working day"

means any day, except a Saturday, a Sunday or a public holiday as defined in the Public Holidays Act, 1994 (Act No. 36 of 1994).