• Division of Revenue Act, 2017 (Act No. 3 of 2017)
    • Notice No. 475 of 2017
    • 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 spheres of government
      • 4. Equitable division of provincial share among provinces
      • 5. Equitable division of local government share among municipalities
      • 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 4 to 7 allocations
        • 9. Duties of transferring officer in respect of Schedule 4 allocations
        • 10. Duties of transferring officer in respect of Schedule 5 or 6 allocations
        • 11. Duties of receiving officer in respect of Schedule 4 allocations
        • 12. Duties of receiving officer in respect of Schedule 5 or 7 allocations
        • 13. Duties of receiving officer in respect of infrastructure conditional allocations to provinces
        • 14.  Infrastructure conditional allocations to metropolitan municipalities
        • 15. Duties in respect of annual financial statements and annual reports for 2017/18
      • Part 3 : Matters relating to Schedule 4 to 7 allocations
        • 16. Publication of allocations and frameworks
        • 17. Expenditure in terms of purpose and subject to conditions
        • 18. Withholding of allocations
        • 19. Stopping of allocations
        • 20. Reallocation of funds
        • 21. Conversion of allocations
        • 22. Unspent conditional allocations
    • Chapter 4 : Matters relating to all Allocations
      • 23. Payment requirements
      • 24. Amendment of payment schedule
      • 25. Transfers made in error or fraudulently
      • 26. New allocations during financial year and Schedule 7 allocations
      • 27. Preparations for 2018/19 financial year and 2019/20 financial year
      • 28. Transfers before commencement of Division of Revenue Act for 2018/19 financial year
    • Chapter 5 : Duties and Powers of Municipalities, Provincial Treasuries and National Treasury
      • 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 principles of cooperative governance and intergovernmental relations
      • 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 raised nationally among the three spheres of government
      • Schedule 2 : Determination of each province’s equitable share of the provincial sphere’s share of revenue raised nationally (as a direct charge against the National Revenue Fund)
      • Schedule 3 : Determination of each municipality’s equitable share of the local government sphere’s share of revenue raised nationally
        • Eastern Cape
        • Free State
        • Gauteng
        • KwaZulu-Natal
        • Limpopo
        • Mpumalanga
        • Northern Cape
        • North West
        • Western Cape
      • Schedule 4
        • Part A : Allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets
        • Part B : Allocations to municipalities to supplement the funding of programmes or functions funded from municipal budgets
      • Schedule 5
        • Part A : Specific purpose allocations to provinces
        • Part B : Specific purpose allocations to municipalities
      • Schedule 6
        • Part A : Allocations-in-kind to provinces for designated special programmes
        • Part B : Allocations-in-kind to municipalities for designated special programmes
      • Schedule 7
        • Part A : Allocations to provinces for immediate disaster response
        • Part B : Allocations to municipalities for immediate disaster response
  • Notices
    • Division of Revenue Amendment Act, 2017 (Act No. 10 of 2017)
      • Notice No. 1427 of 2017
      • Act
      • Preamble
      • 1. Substitution of Column A of Schedule 1, Part A of Schedule 5 and Parts A and B of Schedule 6 to Act 3 of 2017
      • 2. Substitution of Part B of Schedule 5 to Act 3 of 2017
      • 3. Short title
      • Schedules Amended
        • Schedule 1 : Equitable division of revenue raised nationally among the three spheres of Government
        • Schedule 5, Part A : Specific purpose allocations to provinces
        • Schedule 5, Part B : Specific purpose allocations to municipalities
        • Schedule 6, Part A : Allocations-in-kind to provinces for designated special programmes
        • Schedule 6, Part B : Allocations-in-kind to municipalities for designated special programmes
    • Allocations to Provincial and Local Governments
      • Notice No. 35 of 2018
      • Explanatory Memorandum to the Allocations set out in the attached Schedule
        • Changes to provincial allocations
        • Changes to local government allocations
        • Changes to gazetted frameworks
        • Changes to gazetted allocations
        • Amendments to the local government payment schedule
      • Annexures
        • Annexure 1 : Specific Purpose Allocations to Municipalities: Current Grants
          • Schedule 5B : Specific purpose grant allocations to Municipalities
        • Annexure 2 : Infrastructure Grant Allocations to Municipalities
          • Schedule 5B : Infrastructure grant allocations to Municipalities
        • Annexure 3 : Allocations-in-kind to Municipalities
          • Schedule 6B : Allocations-in-kind to Municipalities
      • Appendixes
        • Appendix 1 : Appendix to Schedule 6, Part A: Breakdown of National Health Insurance Indirect Grant: Allocations per Grant Component per Province 
        • Appendix 2 : Appendix to Schedule 6, Part A: Breakdown of School, Infrastructure Backlogs Grant: Allocations per Province
      • Frameworks for Conditional Grants to Provinces
        • Annexure 2 : Detailed frameworks on Schedule 4, Part A: Schedule 5, Part A; and Schedule 6 Part A grants to provinces
          • Health Grants
          • Social Development Grant
      • Framework for Conditional Grant to Municipalities
        • Annexure 3 : Detailed framework on Schedule 5, Part B grant to municipalities
          • Cooperative Governance and Traditional Affairs Grant