• Division of Revenue Act, 2023 (Act No. 5 of 2023)
  • Notice No. 3295 of 2023
  • 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, excess revenue and increasing equitable share
  • 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. Duties in respect of annual financial statements and annual reports for 2023/24
    • Part 3 : Matters relating to Schedule 4 to 7 allocations
      • 15. Publication of allocations and frameworks
      • 16. Expenditure in terms of purpose and subject to conditions
      • 17. Withholding of allocations
      • 18. Stopping of allocations
      • 19. Reallocation of funds
      • 20. Conversion of allocations
      • 21. Unspent conditional allocations
  • Chapter 4 : Matters relating to all Allocations
    • 22. Payment requirements
    • 23. Amendment of payment schedule
    • 24. Transfers made in error or fraudently
    • 25. New allocations during financial year and Schedule 7 allocations
    • 26. Preparations for 2024/25 financial year and 2025/26 financial  year
    • 27. Transfers before commencement of Division of Revenue Act for 2024/25 financial year
  • Chapter 5 : Duties and Powers of Municipalities, Provincial Treasuries and National Treasury
    • 28. Duties of municipalities
    • 29. Duties and powers of provincial treasuries
    • 30. Duties and powers of National Treasury
  • Chapter 6 : General
    • 31. Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations
    • 32. Irregular expenditure
    • 33. Financial misconduct
    • 34. Delegations and assignments
    • 35. Departures
    • 36. Regulations
    • 37. Repeal of laws and savings
    • 38. 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
    • Schedule 3 : Determination of each municiaplity's equitable share of the local government sphere's share of revenue raised nationally
    • 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