• Division of Revenue Act, 2010 (Act No. 1 of 2010)
  • Introduction
  • 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
    • 4. Equitable division of provincial share among provinces
    • 5. Equitable division of local government share among municipalities
    • 6. Shortfalls, excess revenue and additional allocations
  • 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, 5, 6, 7 or 8 allocations
      • 9. Duties of transferring national officer in respect of Schedule 4 allocation
      • 10. Duties of transferring national officer
      • 11. Duties of receiving officer in respect of Schedule 4 allocation
      • 12. Duties of receiving officer in respect of Schedule 5, 6 or 8 allocation
      • 13. Duties in respect of annual financial statements and
    • Part 3 : General Matters relating to Schedule 4, 5, 6, 7 or 8 allocations
      • 14. Publication of allocations and frameworks
      • 15. Spending in terms of purpose and subject to conditions
      • 16. Withholding of allocation
      • 17. Stopping of allocation
      • 18. Re-allocation of funds
      • 19. Conversion of Schedule 6 and Schedule 7 allocations
      • 20. Unspent conditional allocations
  • Chapter 4 : Matters relating to all Allocations
    • 21. Payment schedule
    • 22. Amendment of payment schedule
    • 23. Transfers made in error or fraudulently
    • 24. Allocations not listed in Schedules
    • 25. Authorisation of expenditure
    • 26. Preparations for next financial year and 2012/13 financial year
    • 27. Expenditure prior to commencement of Division of Revenue Act, 2011
  • Chapter 5 : Duties of Municipalities, Provincial Treasuries and National Treasury
    • 28. Duties of municipalities
    • 29. Duties of provincial treasuries
    • 30. Duties 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
    • 33. Unauthorised and 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
  • Schedule 2
    • Determination of each Province's equitable share of
  • Schedule 3
    • Determination of each Municipality's equitable share of the local
  • Schedule 4
    • Allocations to Provinces to supplement the funding of
  • Schedule 5
    • Specific Purpose allocations to Municipalities
  • Schedule 6
    • Specific Purpose allocations to Provinces
  • Schedule 7
    • Allocations-In-Kind to Municipalities for designated special programmes
  • Schedule 8
    • Incentives to Provinces/Municipalities to meet targets with regards to priority Government
• Notices
  • Conditional allocations and explanatory memorandum
  • Stopping of conditional allocations and explanatory memorandum