Division of Revenue Act (South Africa)

E710562

The Division of Revenue Act (South Africa) is an annual law that allocates nationally raised revenue among the national, provincial, and local spheres of government in accordance with the country’s budget and fiscal framework.

All labels observed (3)

How this entity was disambiguated

Statements (47)

Predicate Object
instanceOf Act of Parliament
administeredBy National Treasury (South Africa)
linked to: National Treasury
alsoKnownAs DoRA
appliesTo financial year of the South African government
basedOn recommendations of the Financial and Fiscal Commission (South Africa)
category intergovernmental fiscal relations law
public finance law
contains frameworks for each conditional grant
schedules setting out allocations to each municipality
schedules setting out allocations to each province
country South Africa
defines conditional grant frameworks
equitable share allocations to municipalities
equitable share allocations to provinces
enactedBy Parliament of South Africa
frequency annual
governs equitable share formula for local government
equitable share formula for provinces
implementsProvisionOf Section 214 of the Constitution of the Republic of South Africa, 1996
language Afrikaans
English
legalBasis Constitution of the Republic of South Africa, 1996
legislativeBody Parliament of South Africa
linkedTo Appropriation Act (South Africa)
Budget Review (South Africa)
Division of Revenue Bill (South Africa)
partOf South African intergovernmental fiscal system
primaryPurpose to provide for conditional grants to provinces and municipalities
to provide for the equitable division of nationally raised revenue among the three spheres of government
to regulate the transfer of funds to provinces and municipalities
to set out the division of revenue between national, provincial and local government
publishedIn Government Gazette of South Africa
publisher Government Printing Works (South Africa)
regulates transfers of nationally raised revenue to municipalities
transfers of nationally raised revenue to provinces
relatedTo Medium Term Expenditure Framework (South Africa)
fiscal framework of South Africa
national budget of South Africa
replacedEachYearBy new Division of Revenue Act for the subsequent financial year
requires consultation with provincial and local government in the budget process
oversight by National Treasury over intergovernmental transfers
reporting by receiving officers on use of allocated funds
scope local sphere of government
national sphere of government
provincial sphere of government
subjectTo Municipal Finance Management Act, 2003
Public Finance Management Act, 1999

How these facts were elicited

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

National Revenue Fund (South Africa) relatedTo Division of Revenue Act (South Africa)
subject linked to: National Revenue Fund
South African national budget accompaniedBy Division of Revenue Bill
linked to: Division of Revenue Act (South Africa)
Division of Revenue Act (South Africa) linkedTo Division of Revenue Bill (South Africa)
linked to: Division of Revenue Act (South Africa)