• Division of Revenue Act, 2015 (Act No. 1 of 2015)
  • Notice No. 454 of 2015
  • Act
  • Preamble
  • 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 among ...
    • 4. Equitable division of provincial share among provinces
    • 5. Equitable division of local government share among ...
    • 6. Shortfalls and excess revenue
  • 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 ...
      • 9. Duties of transferring officer in respect of ...
      • 10. Duties of transferring officer in respect of ...
      • 11. Duties of receiving officer in respect of ...
      • 12. Duties of receiving officer in respect of ...
      • 13. Duties of receiving officer in respect of ...
      • 14. Infrastructure conditional allocations to ...
      • 15. Duties in respect of annual financial ...
    • Part 3 : Matters relating to Schedule 4 to 7 allocations
      • 16. Publication of allocations and frameworks
      • 17. Expenditure in terms of purpose and ...
      • 18. Withholding of allocations
      • 19. Stopping of allocations
      • 20. Re-allocation of funds
      • 21. Conversion of allocations
      • 22. Unspent conditional allocations
  • Chapter 4 : Matters relating to all Allocations
    • 23. Payment schedule
    • 24. Amendment of payment schedule
    • 25. Transfers made in error or fraudulently
    • 26. New allocations during financial year and ...
    • 27. Preparations for 2016/17 financial year and ...
    • 28. Transfers before commencement of Division ...
  • Chapter 5 : Duties and Powers of Municipalities, Provincial ...
    • 29. Duties of municipalities
    • 30. Duties and powers of provincial treasuries
    • 31. Duties and powers of National Treasury
  • Chapter 6 : General
    • 32. Liability for costs incurred in violation of ...
    • 33. Irregular expenditure
    • 34. Financial misconduct
    • 35. Delegations and assignments
    • 36. Exemptions
    • 37. Regulations
    • 38. Repeal of laws and savings
    • 39. Short title and commencement
  • Schedules
    • Schedule 1 : Equitable division of revenue ...
    • Schedule 2 : Determination of each province's ...
    • Schedule 3 : Determination of each municipality's ...
      • Eastern Cape
      • Free State
      • Gauteng
      • Kwazulu-Natal
      • Limpopo
      • Mpumalanga
      • Northern Cape
      • North West
      • Western Cape
    • Schedule 4 
      • Part A : Allocations to provinces to ...
        • Part A (page 1)
        • Part A (page 2)
        • Part A (page 3)
      • Part B : Allocations to munipalities to ...
    • Schedule 5
      • Part A : Specific purpose allocations to ...
        • Part A (page 1)
        • Part A (page 2)
        • Part A (page 3)
        • Part A (page 4)
        • Part A (page 5)
      • Part B : Specific purpose allocations to ...
        • Part B (page 1)
        • Part B (page 2)
    • Schedule 6
      • Part A : Allocations-in-kind to provinces ...
      • Part B : Allocations-in-kind to municipalities ...
    • Schedule 7
      • Part A : Allocations to provinces for immediate ...
      • Part B : Allocations to municipalities for ...