• Division of Revenue Act, 2011 (Act No. 6 of 2011)
  • 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 among spheres of government
    • 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 to 9 allocations
      • 9. Duties of transferring national officer in respect of Schedule 4 allocations
      • 10. Duties of transferring national officer in respect of Schedule 5 to 8 allocations
      • 11. Duties of receiving officer in respect of Schedule 4 allocations
      • 12. Duties of receiving officer in respect of Schedule 5, 6, 8 or 9 allocation
      • 13. Duties in respect of annual financial statements and annual reports for 2011/12
    • Part 3 : Matters relating to Schedule 4 to 9 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 allocations
      • 20. Unspent conditional allocations
    • Part 4 : Matters relating to Schedule 1 to 9 Allocations
      • 21. Payment schedule
      • 22. Amendment of payment schedule
  • Chapter 4 : Matters Relating to All Allocations
    • 23. Transfers made in error or fraudulently
    • 24. Allocations not listed in Schedules
    • 25. Transitional arrangement relating to re-demarcation of
    • 26. Preparations for next financial year and 2013/14 financial year
    • 27. Expenditure prior to commencement of Division of Revenue Act, 2012
  • 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 cooperative governance and i
    • 33. 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 Among the Three Spheres of Government
  • Schedule 2
    • Determination of each Province's Equitable Share of the
  • Schedule 3
    • Determination of each Municipality's Equitable share of the
  • Schedule 4
    • Allocations to Provinces to Supplement the Funding of Programmes or
  • Schedule 5
    • Specific Purpose Allocations to Provinces
  • Schedule 6
    • Specific Purpose Allocations  to Municipalities
  • Schedule 7
    • Allocations-In-Kind to Provinces for Designated Special Programmes
  • Schedule 8
    • Incentives to Provinces and Municipalities to meet targets
  • Schedule 9
    • Unallocated Provisions for Provinces and Municipalities for Disaster Response
• Notices
  • Allocations and grants per province and municipality
  • Exemption granted to Department of Transport
  • Publication of Provincial Roads Infrastructure Projects
  • Gazetting of School Infrastructure Project Lists
  • Publication of Health Infrastructure Projects List
  • Amended frameworks in respect of conditional allocations
  • Publication of allocations
  • Part 1: Unconditional and Conditional Allocations
    • Explanatory Memorandum to the Allocations
  • Part 2: Additional, Revised and Amended Frameworks
    • Frameworks for Conditional Grants to Provinces
    • Framework for Conditional Grant to Municipalities