Division of Revenue Act

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 Infrastructure conditional allocations to metropolitan municipalities 14.

15. Duties in respect of annual financial statements and annual reports for 2015/16 Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks Expenditure in terms of purpose and subject to conditions 16. 17.

18. Withholding of allocations Stopping of allocations 19. Re-allocation of funds 20. 21. Conversion of allocations

22. Unspent conditional allocations CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment schedule Transfers made in error or fraudulently 23.

24. Amendment of payment schedule 25.

26. New allocations during financial year and Schedule 7 allocations 27. 28. Preparations for 2016/17 financial year and 2017/18 financial year Transfers before commencement of Division of Revenue Act for 2016/17 financial year 15 20 25 30 35 6 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 6 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 Irregular expenditure 33. 34. Financial misconduct

35. Delegations and assignments 36. 37. 38. 39. Exemptions Regulations Repeal of laws and savings Short title and commencement SCHEDULE 1 Equitable division of revenue raised nationally among the three spheres of government SCHEDULE 2 5 10 15 20 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 25 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 Specific purpose allocations to municipalities Part B 30 35 8 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 8 SCHEDULE 6 Part A Allocations-in-kind to provinces for designated special programmes Part B Allocations-in-kind to municipalities for designated special programmes 5 SCHEDULE 7 Part A Allocations to provinces for immediate disaster response Part B Allocations to municipalities for immediate disaster response CHAPTER 1 INTERPRETATION AND OBJECTS OF ACT Interpretation 1. (1) In this Act, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Public Finance Management Act or the Municipal Finance Management Act has the meaning assigned to it in the Act in question, and— ‘‘accreditation’’ means accreditation of a municipality, in terms of section 10(2) of the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing programmes, read with Part 3 of the National Housing Code, 2009 (Financial Interventions: Accreditation of Municipalities); ‘‘allocation’’ means the equitable share allocation to the national sphere of government in Schedule 1, a province in Schedule 2 or a municipality in Schedule 3, or a conditional allocation; ‘‘category A, B or C municipality’’ means a category A, B or C municipality envisaged in section 155(1) of the Constitution; ‘‘conditional allocation’’ means an allocation to a province or municipality from the national government’s share of revenue raised nationally, envisaged in section 214(1)(c) of the Constitution, as set out in Schedule 4, 5, 6 or 7; ‘‘Constitution’’ means the Constitution of the Republic of South Africa, 1996; ‘‘corporation for public deposits account’’ means a bank account of the Provincial Revenue Fund held with the Corporation for Public Deposits, established by the Corporation for Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant referred to in Part A of Schedule 4; ‘‘financial year’’ means, in relation to— (a) a national or provincial department, the year ending 31 March; or (b) a municipality, the year ending 30 June; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published in terms of section 16 or 26; ‘‘Health Facility Revitalisation Grant’’ means the Health Facility Revitalisation Grant referred to in Part A of Schedule 5; ‘‘Human Settlements Development Grant’’ means the Human Settlements Development Grant referred to in Part A of Schedule 5; 10 15 20 25 30 35 40 10 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 10 ‘‘Integrated City Development Grant’’ means the Integrated City Development Grant referred to in Part B of Schedule 4; ‘‘Integrated National Electrification Programme Grant’’ means the Integrated National Electrification Programme Grant referred to in Part B of Schedule 5 or Part B of Schedule 6; ‘‘legislation’’ means national legislation or provincial legislation as defined in section 239 of the Constitution; ‘‘level one accreditation’’ means accreditation to render beneficiary management, subsidy budget planning and allocation, and priority programme management and administration, of national housing programmes; ‘‘level three accreditation’’ means an executive assignment to administer all aspects, including financial administration, of national housing programmes; ‘‘level full programme management and administration of all housing instruments and national housing programmes in addition to the responsibilities under a level one accreditation; ‘‘Maths, Science and Technology Grant’’ means the Maths, Science and Technology Grant referred to in Part A of Schedule 5; ‘‘medium term expenditure framework’’ means a budgeting framework applied by the National Treasury which— (a) translates government policies and plans into a multi-year spending plan; and (b) promotes transparency, accountability and effective public financial manage- two accreditation’’ means accreditation to render ment; ‘‘metropolitan municipality’’ means a metropolitan municipality as defined in section 1 of the Municipal Structures Act; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘Municipal Structures Act’’ means the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998); ‘‘Municipal Systems Act’’ means the Local Government: Municipal Systems Act, 2000 (Act No. 32 of 2000); ‘‘Neighbourhood Development Partnership Grant’’ means the Neighbourhood Development Partnership Grant referred to in Part B of Schedule 5 or Part B of Schedule 6; ‘‘organ of state’’ means an organ of state as defined in section 239 of the Constitution; ‘‘overpayment’’ means the transfer of more than the allocated amount of an allocation or the transfer of an allocation not in accordance with a payment schedule; ‘‘payment schedule’’ means a schedule which sets out— (a) the amount of each transfer of an equitable share or any conditional allocation in terms of this Act to be transferred to a province or municipality in the 2015/16 financial year; the date on which each transfer must be paid; and to whom, and to which bank account, each transfer must be paid; (b) (c) ‘‘prescribe’’ means prescribe by regulation in terms of section 38; ‘‘primary bank account’’ in relation to— (a) a province, means a bank account of the Provincial Revenue Fund, envisaged in section 21(2) of the Public Finance Management Act and which the accounting officer of the provincial treasury has certified to the National Treasury; or (b) a municipality, means the bank account of the municipality as determined in terms of section 8 of the Municipal Finance Management Act; 5 10 15 20 25 30 35 40 45 50 12 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 12 ‘‘Provincial Roads Maintenance Grant’’ means the Provincial Roads Mainte- nance Grant referred to in Part A of Schedule 4; ‘‘Public Finance Management Act’’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999); ‘‘Public Transport Network Grant’’ means the Public Transport Network Grant referred to in Part B of Schedule 5; ‘‘Public Transport Operations Grant’’ means the Public Transport Operations Grant referred to in Part A of Schedule 4; ‘‘quarter’’ means, in relation to— (a) a national or provincial department, the period from— (i) 1 April to 30 June; (ii) 1 July to 30 September; (iii) 1 October to 31 December; or (iv) 1 January to 31 March; or (b) a municipality— (i) 1 July to 30 September; (ii) 1 October to 31 December; (iii) 1 January to 31 March; or (iv) 1 April to 30 June; ‘‘receiving officer’’ means, in relation to— (a) a Schedule 4, 5 or 7 allocation transferred to a province, the accounting officer of the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund; or 5 10 15 20 (b) a Schedule 4, 5 or 7 allocation transferred or provided in kind to a 25 municipality, the accounting officer of the municipality; ‘‘receiving provincial department’’ in relation to a Schedule 4, 5 or 7 allocation transferred to a province, means the provincial department which receives that allocation or a portion thereof for expenditure via an appropriation from its Provincial Revenue Fund; ‘‘School Infrastructure Backlogs Grant’’ means the School Infrastructure Backlogs Grant referred to in Part A of Schedule 6; ‘‘this Act’’ includes any framework or allocation published, or any regulation made, in terms of this Act; ‘‘transferring officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5 or 7 allocation to a province or municipality or spends a Schedule 6 allocation on behalf of a province or municipality; and ‘‘Urban Settlements Development Grant’’ means the Urban Settlements Development Grant referred to in Part B of Schedule 4. 30 35 (2) Any approval, certification, decision, determination, instruction, notification, 40 notice or request in terms of this Act must be in writing. Objects of Act

33. The following transfers must be regarded as irregular expenditure in terms of the Public Finance Management Act or the Municipal Finance Management Act, as the case may be: (a) A transfer prohibited in terms of section 17(2); (b) a transfer by a transferring officer to a bank account of a province or municipality that is not the primary bank account; a transfer envisaged in section 25(1); or (c) (d) a transfer made or expenditure of an allocation in contravention of this Act. Financial misconduct 34. (1) Despite anything to the contrary in any other legislation, any wilful or negligent non-compliance with a provision of this Act constitutes financial misconduct. (2) Section 84 of the Public Finance Management Act or section 171 of the Municipal Finance Management Act, as the case may be, applies in respect of financial misconduct envisaged in subsection (1). Delegations and assignments 20 25 30 35 40 35. (1) The Minister may, in writing, delegate any of the powers entrusted to, and 45 60 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 60 assign any of the duties imposed on, the National Treasury in terms of this Act, to an official of the National Treasury. (2) A delegation or assignment in terms of subsection (1) to an official of the National Treasury— (a) is subject to any limitations or conditions that the Minister may impose; (b) may authorise that official to sub-delegate, in writing, the delegated power or assigned duty to any other official of the National Treasury; and (c) does not divest the National Treasury of the responsibility concerning the exercise of the delegated power or the performance of the assigned duty. (3) The Minister may vary or revoke any decision taken by an official as a result of a delegation or assignment, subject to any rights that may have vested as a consequence of the decision. (4) (a) A Member of the Executive Council responsible for finance in a province may, in writing, delegate any power entrusted to, and assign any duty imposed on, the provincial treasury in terms of this Act, to an official of the provincial treasury. (b) Subsections (2) and (3) apply with the necessary changes to a delegation or assignment in terms of paragraph (a). Exemptions 36. (1) The Minister may, if good grounds exist, approve a departure from a provision of a framework, a regulation made under section 37 or a condition imposed in terms of this Act. (2) For purposes of subsection (1), good grounds include the fact that the provision of the framework, regulation or condition— (a) cannot be implemented in practice; (b) (c) undermines the financial viability of the affected national or provincial impedes the achievement of any object of this Act; or department or municipality. (3) Any departure approved in terms of subsection (1) must set out the period and conditions of the departure, if any, and must be published by notice in the Gazette. Regulations

37. The Minister may, by notice in the Gazette, make regulations regarding— (a) anything which must or may be prescribed in terms of this Act; or (b) any ancillary or incidental administrative or procedural matter that it is necessary to prescribe for the proper implementation or administration of this Act. Repeal of laws and savings 38. (1) Subject to subsection (2) and (3)— (a) (b) (c) the Division of Revenue Act, 2014 (Act No. 10 of 2014), except sections 16 and 26, is hereby repealed; sections 16 and 26 of the Division of Revenue Act, 2014, is hereby repealed with effect from 1 July 2015 or the date that this Act takes effect, whichever is the later date; and the Division of Revenue Amendment Act, 2014 (Act No. 38 of 2014), is hereby repealed. (2) Any repeal referred to in subsection (1) does not affect— (a) any duty to be performed in terms of any provision of an Act referred to in subsection (1) after the end of the 2015/16 financial year; and 5 10 15 20 25 30 35 40 45 62 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 62 (b) any obligation in terms of any provision of an Act referred to in subsection (1), the execution of which is outstanding. (3) Any framework published in terms of section 16 of the Division of Revenue Act, 2014, as amended in terms of section 16 or 26 of that Act, applies to funds of a conditional allocation approved for roll-over in terms of section 22(2) of that Act, if that conditional allocation does not continue to exist in terms of this Act. 5 Short title and commencement

39. This Act is called the Division of Revenue Act, 2015, and takes effect on 1 April 2015 or the date of publication in the Gazette, whichever is the later date. 64 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 64 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government National1,2 Provincial Local TOTAL Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 789 463 526 382 673 477 50 207 698 1 222 344 701 851 811 074 405 264 594 52 868 706 1 309 944 374 936 457 697 428 892 540 55 512 141 1 420 862 378

2. The objects of this Act are— (a) as required by section 214(1) of the Constitution, to provide for— (i) (ii) the equitable division of revenue raised nationally among the three spheres of government; the determination of each province’s equitable share of the provincial share of that revenue; (iii) other allocations to provinces, local government or municipalities from the national government’s share of that revenue and conditions on which those allocations are made; 45 50 (b) to promote predictability and certainty in respect of all allocations to provinces and municipalities, in order that provinces and municipalities may 14 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 14 plan their budgets over a multi-year period and thereby promote better coordination between policy, planning and budgeting; and (c) promote transparency and accountability in the resource allocation process, by ensuring that all allocations, except Schedule 6 allocations, are reflected on the budgets of provinces and municipalities and the expenditure of conditional allocations is reported on by the receiving provincial departments and municipalities. 5 CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 10 3. (1) Revenue raised nationally in respect of the 2015/16 financial year must be divided among the national, provincial and local spheres of government as set out in Column A of Schedule 1. (2) An envisaged division of revenue anticipated to be raised in respect of the 2016/17 financial year and the 2017/18 financial year, and which is subject to the provisions of the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 1. Equitable division of provincial share among provinces 4. (1) Each province’s equitable share of the provincial share of revenue raised nationally in respect of the 2015/16 financial year is set out in Column A of Schedule 2. (2) An envisaged division for each province of revenue anticipated to be raised nationally in respect of the 2016/17 financial year and the 2017/18 financial year, and which is subject to the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 2. (3) The National Treasury must transfer each province’s equitable share referred to in subsection (1) to the corporation for public deposits account of the province in accordance with the payment schedule determined in terms of section 23. Equitable division of local government share among municipalities 5. (1) Each municipality’s equitable share of local government’s share of revenue raised nationally in respect of the 2015/16 financial year is set out in Column A of Schedule 3. (2) An envisaged division between municipalities of revenue anticipated to be raised nationally in respect of the 2016/17 financial year and the 2017/18 financial year, and which is subject to the annual Division of Revenue Acts for those financial years, is set out in Column B of Schedule 3. (3) The National Treasury must transfer each municipality’s equitable share referred to in subsection (1) to the primary bank account of the municipality in three transfers on 6 July 2015, 27 November 2015 and 18 March 2016, in accordance with the payment schedule determined in terms of section 23. Shortfalls and excess revenue 6. (1) If the actual revenue raised nationally in respect of the 2015/16 financial year falls short of the anticipated revenue set out in Column A of Schedule 1, the national government bears the shortfall. (2) If the actual revenue raised nationally in respect of the 2015/16 financial year exceeds the anticipated revenue set out in Column A of Schedule 1, the excess accrues to the national government, and may be used to reduce borrowing or pay debt as part of its share of revenue raised nationally. 15 20 25 30 35 40 45 16 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 16 (3) A portion of national government’s equitable share or excess revenue envisaged in subsection (2), may be appropriated through the applicable legislation envisaged in section 12 of the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009), to make further allocations to— (a) national departments; or (b) provinces or municipalities, as a conditional or an unconditional allocation. 5 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES CHAPTER 3 Part 1 Conditional allocations Conditional allocations to provinces 7. (1) Conditional allocations to provinces for the 2015/16 financial year from the national government’s share of revenue raised nationally are set out in— (a) Part A of Schedule 4, specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; (b) Part A of Schedule 5, specifying specific-purpose allocations to provinces; (c) Part A of Schedule 6, specifying allocations-in-kind to provinces for designated special programmes; and (d) Part A of Schedule 7, specifying funds that are not allocated to specific provinces that may be released to provinces to fund immediate disaster response. (2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the 2016/17 financial year and the 2017/18 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). Conditional allocations to municipalities 8. (1) Conditional allocations to local government in respect of the 2015/16 financial year from the national government’s share of revenue raised nationally are set out in— (a) Part B of Schedule 4, specifying allocations to municipalities to supplement the funding of functions funded from municipal budgets; (b) Part B of Schedule 5, specifying specific-purpose allocations to municipali- ties; (c) Part B of Schedule 6, specifying allocations-in-kind to municipalities for designated special programmes; and (d) Part B of Schedule 7, specifying funds that are not allocated to specific municipalities that may be released to municipalities to fund immediate disaster response. (2) An envisaged division of conditional allocations to local government from the national government’s share of revenue anticipated to be raised nationally for the 2016/17 financial year and the 2017/18 financial year, which is subject to the annual Division of Revenue Acts for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) If approved by the National Treasury after consultation with the national Department of Transport, allocations for specific transport contracts for capital projects from the envisaged conditional allocations for the Public Transport Network Grant listed in Column B of Part B of Schedule 5, may not be altered downwards in the Division of Revenue Acts for the 2016/17 financial year and 2017/18 financial year. (4) (a) A municipality may only with the approval of the National Treasury pledge, offer as security or commit to a person or institution any envisaged conditional allocation to the municipality for the 2016/17 financial year and the 2017/18 financial 10 15 20 25 30 35 40 45 50 18 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 18 year, for the purpose of securing a loan or any other form of financial or other support from that person or institution. (b) Before making a decision, the National Treasury must— (i) notify the relevant transferring officer of the approval sought by a municipal- ity and that the officer may submit comment to the National Treasury regarding the approval sought, within five working days after notification or such longer period as the National Treasury may approve; and 5 (ii) consider any comment so submitted by the officer. (c) A municipality must report on any project pledged to be partially or fully funded in terms of paragraph (a) in the format and on the dates determined by the National Treasury. 10 Part 2 Duties of accounting officers in respect of Schedule 4 to 7 allocations Duties of transferring officer in respect of Schedule 4 allocations 9. (1) The transferring officer of a Schedule 4 allocation must— (a) ensure that transfers to all provinces and municipalities are— (i) deposited only into the primary bank account of the relevant province or municipality; and (ii) made in accordance with the payment schedule determined in terms of section 23, unless allocations are withheld or stopped in terms of section 18 or 19; (b) monitor information on financial and non-financial performance of programmes partially or fully funded by an allocation in Part A of Schedule 4, in accordance with subsection (2) and the applicable framework; (c) monitor information on financial and non-financial performance of the Urban Settlements Development Grant and Integrated City Development Grant against the capital budget and the service delivery and budget implementation plan; (d) comply with the applicable framework; (e) submit a monthly provincial report on infrastructure expenditure partially or fully funded by the allocation within 30 days after the end of each month to the National Treasury, in the format determined by the National Treasury; submit a quarterly non-financial performance report within 45 days after the end of each quarter to the National Treasury in terms of the applicable framework; and (f) (g) evaluate the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury— in respect of a provincial department, within four months after the end of (i) the 2015/16 financial year of the provincial department; and in respect of a municipality, within four months after the end of the 2015/16 financial year of the municipality. (ii) (2) Any monitoring programme or system that is utilised to monitor information on financial and non-financial performance of a programme partially or fully funded by a Schedule 4 allocation must— (a) be approved by the National Treasury; 15 20 25 30 35 40 45 20 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 20 (b) not impose any excessive administrative responsibility on receiving officers beyond the provision of standard management information; (c) be compatible and integrated with and not unnecessarily duplicate other relevant national, provincial and local systems; and support compliance with section 11(2). (d) (3) A transferring officer may only transfer the Urban Settlements Development Grant to a recipient metropolitan municipality, if the municipality has submitted a built environment performance plan in terms of section 14(1). Duties of transferring officer in respect of Schedule 5 or 6 allocations 10. (1) The transferring officer of a Schedule 5 or 6 allocation must— (a) not later than 14 days after this Act takes effect, certify to the National Treasury that— (i) any monitoring programme or system that is utilised, is compatible and integrated with and does not duplicate other relevant national, provincial and local systems; and in respect of a Schedule 5 allocation, any plans requested in respect of how allocations will be utilised by a province or municipality, as the case may be, have been approved before the start of the financial year. (ii) (b) in respect of Schedule 5 allocations— (i) transfer funds only after receipt of all information required to be submitted by the receiving officer in terms of this Act and submission of all relevant information to the National Treasury; transfer funds in accordance with the payment schedule determined in terms of section 23, unless allocations are withheld or stopped in terms of section 18 or 19; and (ii) (iii) deposit funds only into the primary bank account of the relevant province or municipality; and (c) ensure that all other provisions of this Act and the relevant framework for the transfer of the allocation are complied with. (2) The transferring officer must submit all relevant information and documentation referred to in subsection (1)(a) to the National Treasury within 14 days after this Act takes effect. (3) A transferring officer, who has not complied with subsection (1), must transfer the allocation in the manner instructed by the National Treasury, including transferring the allocation as an unconditional allocation. (4) Before making the first transfer of any allocation in terms of subsection (1)(b), the transferring officer must take note of any notice in terms of section 31(1) containing the details of the relevant primary bank accounts. (5) The transferring officer of a Schedule 5 allocation to a municipality is responsible for monitoring financial and non-financial performance information on programmes funded by the allocation. (6) The transferring officer of a Schedule 5 or 6 allocation must, as part of the reporting envisaged in section 40(4)(c) of the Public Finance Management Act, submit information, in the format determined by the National Treasury, for the month in question, and for the 2015/16 financial year up to the end of that month, on— (a) (b) the amount of funds transferred to a province or municipality; the amount of funds for any province or municipality withheld or stopped in terms of section 18 or 19, the reasons for the withholding or stopping and the steps taken by the transferring officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment; 5 10 15 20 25 30 35 40 45 50 22 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 22 (c) (d) (e) (f) the actual expenditure incurred by the province or municipality in respect of a Schedule 5 allocation; the actual expenditure incurred by the transferring officer in respect of a Schedule 6 allocation; any matter or information that may be required by the relevant framework for the particular allocation; and such other matters as the National Treasury may determine. (7) A transferring officer must submit to the National Treasury— (a) a monthly provincial report on infrastructure expenditure partially or fully funded by the Health Facility Revitalisation Grant, National Health Grant, School Infrastructure Backlogs Grant or Maths, Science and Technology Grant within 22 days after the end of each month, in the format determined by the National Treasury; and (b) a quarterly performance report of all programmes partially or fully funded by a Schedule 5 or 6 allocation within 45 days after the end of each quarter, in accordance with the relevant framework. (8) The transferring officer must evaluate the performance of all programmes partially or fully funded by a Schedule 5 or 6 allocation and submit such evaluations to the National Treasury— (a) (b) in respect of a provincial department, within four months after the end of the 2015/16 financial year of the provincial department; and in respect of a municipality, within four months after the end of the 2015/16 financial year of the municipality. (9) The transferring officer for the Public Transport Network Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant to a metropolitan municipality— (a) may only transfer the grant if the municipality has submitted a built environment performance plan in terms of section 14(1); (b) must take into account that built environment performance plan when monitoring and evaluating the performance of the municipality and assessing envisaged plans and allocations for the municipality. Duties of receiving officer in respect of Schedule 4 allocations 11. (1) The receiving officer of a Schedule 4 allocation is responsible for— (a) complying with the relevant framework for the Schedule 4 allocation; and (b) the manner in which the Schedule 4 allocation received from a transferring officer is allocated and spent. (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality— (i) indicates each programme partially or fully funded by a Schedule 4 allocation in its annual budget and that the Schedule 4 allocation is specifically and exclusively appropriated in that budget for utilisation only according to the purpose of the allocation; and (ii) makes public, in terms of section 21A of the Municipal Systems Act, the conditions and other information in respect of the allocation, to facilitate performance measurement and the use of required inputs and outputs; (b) when submitting the municipality’s statements in terms of section 71 of the Municipal Finance Management Act for September 2015, December 2015, March 2016 and June 2016, report to the transferring officer, the relevant provincial treasury and the National Treasury— 5 10 15 20 25 30 35 40 45 24 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 24 (i) in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on financial performance against its capital budget and the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on financial performance of programmes partially or fully funded by the allocation; and (c) within 30 days after the end of each quarter, report to the transferring officer (ii) and the National Treasury— (i) (ii) in respect of the Urban Settlements Development Grant and the Integrated City Development Grant, on non-financial performance for that quarter against the measures defined in its service delivery and budget implementation plan; and in respect of any other Schedule 4 allocation, on non-financial performance of programmes partially or fully funded by the allocation. (3) The National Treasury must make the report submitted to it in terms of subsection (2)(b) or (c) available to the transferring officer of the Urban Settlements Development Grant, Public Transport Network Grant and Integrated National Electrification Programme Grant and the accounting officer of any other national department having responsibilities relating to the applicable allocation. 5 10 15 (4) The receiving officer of a provincial department must submit to the relevant 20 provincial treasury and the transferring officer— (a) as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports on financial and non-financial performance of programmes partially or fully funded by a Schedule 4 allocation; (b) a quarterly non-financial performance report of programmes partially or fully funded by a Schedule 4 allocation within 30 days after the end of each quarter; and a monthly provincial report on infrastructure programmes partially or fully funded by a Schedule 4 allocation within 15 days after the end of each month, in the format determined by the National Treasury. (c) (5) The receiving officer must report on programmes partially or fully funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report. (6) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 4 allocation and submit such evaluation to the transferring officer and the relevant provincial treasury within two months— (a) (b) in respect of a provincial department, after the end of the 2015/16 financial year of the provincial department; and in respect of a municipality, after the end of the 2015/16 financial year of the municipality. 25 30 35 40 Duties of receiving officer in respect of Schedule 5 or 7 allocations 12. (1) The receiving officer of a Schedule 5 or 7 allocation must ensure compliance with the relevant framework. (2) The relevant receiving officer must, in respect of a Schedule 5 or 7 allocation 45 transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, report on the matters referred to in subsection (3) 26 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 26 and submit a copy of that report to the relevant provincial treasury and the transferring officer; (b) a municipality, as part of the report required in terms of section 71 of the Municipal Finance Management Act, report on the matters referred to in subsection (4) and submit a copy of that report to the relevant provincial treasury, the National Treasury and the relevant transferring officer; and a province or municipality, submit a quarterly non-financial performance report within 30 days after the end of each quarter to the transferring officer and the relevant provincial treasury. (c) 5 (3) A report for a province in terms of subsection (2)(a) must set out for the month in 10 question and for the 2015/16 financial year up to the end of the month— (a) (b) (c) (d) (e) (f) the amount received by the province; the amount of funds stopped or withheld in terms of section 18 or 19 and the reason for the stopping or withholding; the actual expenditure by the province in respect of Schedule 5 and 7 allocations; the amount transferred to any national or provincial public entity to implement a programme funded by a Schedule 5 allocation on behalf of a province or to assist the province in implementing the programme; the available figures regarding the expenditure by a public entity referred to in paragraph (d); the extent of compliance with this Act and with the conditions of the allocation provided for in its framework, based on the available information at the time of reporting; (g) an explanation of any material difficulties experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such difficulties; (h) any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (4) A report for a municipality in terms of subsection (2)(b) must set out for the month (i) in question and for the 2015/16 financial year up to the end of the month— (a) (b) (c) the amount received by the municipality; the amount of funds stopped or withheld in terms of section 18 or 19 and the reason for the stopping or withholding; the extent of compliance with this Act and with the conditions of the allocation or part of the allocation provided for in its framework; (e) (d) an explanation of any material problems experienced by the municipality regarding an allocation which has been received and a summary of the steps taken to deal with such problems; any matter or information that may be determined in the framework for the allocation; and such other matters and information as the National Treasury may determine. (5) The receiving officer must evaluate the financial and non-financial performance of the provincial department or municipality, as the case may be, in respect of programmes partially or fully funded by a Schedule 5 allocation and submit such evaluation to the transferring officer and the relevant provincial treasury within one month— (f) (a) (b) in respect of a provincial department, after the end of the 2015/16 financial year of the provincial department; and in respect of a municipality, after the end of the 2015/16 financial year of the municipality. (6) (a) The receiving officer of the Human Settlements Development Grant must, in consultation with the transferring officer, publish in the Gazette within 14 days after this Act takes effect, the planned expenditure from the Human Settlements Development Grant, for the 2015/16 financial year, the 2016/17 financial year and the 2017/18 financial year per municipality with level one or level two accreditation. 15 20 25 30 35 40 45 50 55 28 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 28 (b) The planned expenditure must indicate the expenditure to be undertaken directly by the province and transfers to each municipality. (c) The receiving officer of the Human Settlements Development Grant may by notice in the Gazette, after taking into account the performance of the municipality and after consultation with the affected municipality and in consultation with the transferring officer, amend the planned expenditure for that municipality published in terms of paragraph (a). 5 Duties of receiving officer in respect of infrastructure conditional allocations to provinces 13. (1) The receiving officer of the Education Infrastructure Grant, Health Facility 10 Revitalisation Grant or Provincial Roads Maintenance Grant must— (a) submit to the relevant provincial treasury a list of all infrastructure projects partially or fully funded by the relevant grant over the medium term expenditure framework for tabling as part of the estimates of provincial expenditure in the provincial legislature in the format determined by the National Treasury; (b) within seven days after the tabling in the legislature, submit the list to the (c) transferring officer and the National Treasury; submit any amendments to the list, together with reasons for the amendments, to the provincial treasury for tabling with the adjusted estimates of provincial expenditure; (d) within seven days after the tabling in the legislature, submit the amended list (e) to the transferring officer and the National Treasury; and report on all infrastructure expenditure partially or fully funded by the relevant grant to the transferring officer, relevant provincial treasury and the National Treasury in the format and on the date determined by the National Treasury . (2) The receiving officer of the Education Infrastructure Grant or Health Facility Revitalisation Grant must— (a) within 22 days after the end of each quarter, submit to the transferring officer, relevant provincial treasury and the National Treasury, a report on the filling of posts on the approved establishment for the infrastructure unit of the affected provincial department in a format determined by the National Treasury; (b) ensure that projects comply with infrastructure delivery management best practice standards and guidelines, as identified and approved by the National Treasury; and (c) within two months after the end of the 2015/16 financial year— (i) evaluate the financial and non-financial performance of the province in respect of programmes partially or fully funded by the grant based on the infrastructure budget of the province; and submit the evaluation to the transferring officer, the relevant provincial treasury and the National Treasury. (ii) 15 20 25 30 35 40 Infrastructure conditional allocations to metropolitan municipalities 14. (1) The receiving officer of a metropolitan municipality must, by 29 May 2015, submit to the National Treasury a built environment performance plan that includes all projects partially or fully funded by— 45 30 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 30 (a) the Integrated City Development Grant, Urban Settlements Development Grant, Public Transport Network Grant, Neighbourhood Development Partnership Grant or Integrated National Electrification Programme Grant referred to in Part B of Schedule 5; and (b) money allocated for the Human Settlements Development Grant received 5 from a province. (2) The built environment performance plan, referred to in subsection (1), must— (a) be in the format determined by the National Treasury; (b) include the following information for each project for the period of the medium term expenditure framework: (i) Project name; (ii) budgeted value of the project; (iii) (iv) sources of funding for the project; location of the project with respect to the municipality’s integration zones; (v) planned expenditure in the municipality’s integration zones from each of the grants referred to in subsection (1)(a), demonstrating an annual increase in the planned expenditure from such grants collectively; and (c) be approved by its municipal council. (3) The National Treasury must, within seven days after the submission in terms of subsection (1), make available each built environment performance plan to all affected transferring officers and provincial departments. (4) (a) The receiving officer must report in its annual financial statements on the expenditure from each of the grants mentioned in subsection (1)(a), in each integration zone of the municipality against its built environment performance plan. (b) The transferring officer of the Integrated National Electrification Programme Grant referred to in Part B of Schedule 6 must report in its annual financial statements on the expenditure in each integration zone of every municipality against the built environment performance plan of the municipality. 10 15 20 25 Duties in respect of annual financial statements and annual reports for 2015/16 30 15. (1) The 2015/16 financial statements of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) (c) (d) (e) (f) indicate the total amount of that allocation transferred to a province or municipality; indicate any transfer withheld or stopped in terms of section 18 or 19 in respect of each province or municipality and the reason for the withholding or stopping; indicate any transfer not made in accordance with the payment schedule or amended payment schedule, unless withheld or stopped in terms of section 18 or 19, and the reason for the non-compliance; indicate any reallocations by the National Treasury in terms of section 20; certify that all transfers to a province or municipality were deposited into the primary bank account of a province or municipality; and indicate the funds, if any, utilised for the administration of the allocation by the receiving officer. 35 40 45 (2) The 2015/16 annual report of a national department responsible for transferring an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation indicate— (a) the reasons for the withholding or stopping of all transfers to a province or municipality in terms of section 18 or 19; 50 32 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 32 (b) the extent that compliance with this Act by provinces or municipalities was monitored; (c) the extent that the allocation achieved its objectives and outputs; and (d) any non-compliance with this Act, and the steps taken to address the non-compliance. (3) The 2015/16 financial statements of a provincial department responsible for receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— (a) (b) (c) indicate the total amount of all allocations received; indicate the total amount of actual expenditure on each Schedule 5 or 7 allocation; and certify that all transfers of allocations in Schedules 4, 5 and 7 to the province were deposited into the primary bank account of the province. 5 10 (4) The 2015/16 annual report of a provincial department receiving an allocation in Schedule 4, 5 or 7 must, in addition to any requirement of any other legislation— 15 (a) indicate the extent that the provincial department complied with this Act; (b) indicate the steps taken to address non-compliance with this Act; (c) indicate the extent that the allocation achieved its objectives and outputs; (d) contain any other information that may be specified in the framework for the allocation; and contain such other information as the National Treasury may determine. (e) (5) The 2015/16 financial statements and annual report of a municipality receiving an allocation in Schedule 4, 5 or 7 must be prepared in accordance with the Municipal Finance Management Act. (6) The National Treasury may determine how transferring officers and receiving officers must report on conditional allocations to municipalities within 30 days after the end of each quarter to facilitate the audit of the allocations for the 2015/16 financial year. Part 3 Matters relating to Schedule 4 to 7 allocations Publication of allocations and frameworks 16. (1) The National Treasury must, within 14 days after this Act takes effect, publish by notice in the Gazette— (a) (b) (c) the conditional allocations per municipality for Part B of Schedule 5 allocations; the indicative conditional allocations per province for Part A of Schedule 6 allocations and per municipality for Part B of Schedule 6 allocations; and the framework for each conditional allocation in Schedules 4 to 7. (2) For purposes of correcting an error or omission in an allocation or framework, or amending an indicative conditional allocation for Schedule 6, published in terms of subsection (1), the National Treasury must— (a) after consultation with or at the written request of a transferring officer; and (b) in the case of a proposed amendment of a framework, after submitting the proposed amendment to Parliament for comment for a period of 14 days when Parliament is in session, by notice in the Gazette amend the affected allocation or framework. (3) An amendment in terms of subsection (2) takes effect on the date of publication of the notice in the Gazette. 20 25 30 35 40 45 34 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 34 Expenditure in terms of purpose and subject to conditions 17. (1) Despite anything to the contrary in any other legislation, an allocation referred to in Schedules 4 to 7 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the applicable framework. (2) A receiving officer may not transfer any portion of a Schedule 5 allocation to any other organ of state for the performance of a function to be funded by the allocation, unless before the transfer is made, the receiving officer and the organ of state agree to a payment schedule, the receiving officer has notified the transferring officer and the National Treasury approves the agreed payment schedule and— (a) the transfer— (i) (ii) is approved in the budget for the receiving provincial department or municipality; or if not so approved— (aa) the receiving officer notifies the National Treasury that the purpose of the transfer is not to artificially inflate the expenditure estimates of the relevant provincial department or municipality and indicates the reasons for the transfer; and (bb) the National Treasury approves the transfer; or (b) the transfer is for the payment for services or goods procured in accordance with the supply chain management policy or procurement policy of the relevant province or municipality and, if it is an advance payment, paragraph (a)(ii) applies with the necessary changes. (3) For purposes of the implementation of a Schedule 6 allocation to a municipality— (a) Eskom Holdings Limited may receive funds directly from the transferring officer of the Department of Energy; (b) a water board, as defined in section 1 of the Water Services Act, 1997 (Act No. 108 of 1997), may receive funds directly from the transferring officer of the Department of Water and Sanitation. (4) (a) For purposes of the Human Settlements Development Grant, a receiving officer and a municipality with level one, two or three accreditation as at 1 April 2015, must, by the date determined by the National Treasury, comply with subsection (2) by— (i) entering into a payment schedule; and (ii) submitting the payment schedule to the National Treasury. (b) If a municipality receives accreditation after 1 April 2015, the National Treasury may approve that paragraph (a) applies. (c) If the transfer of the Human Settlements Development Grant to a municipality with level three accreditation is withheld or stopped in terms of section 18 or 19, the receiving officer must request the National Treasury to amend the payment schedule in terms of section 24. (5) If a function which is partially or fully funded by a conditional allocation to a province is assigned to a municipality, as envisaged in section 10 of the Municipal Systems Act— (a) the funds from the conditional allocation for the province for the function must be stopped in terms of section 19 and reallocated in terms of section 20 to the municipality which has been assigned the function; if possible, the province must finalise any project or fulfil any contract regarding the function before the date the function is assigned and, if not finalised, the province must notify the relevant municipality and the National Treasury; (b) 5 10 15 20 25 30 35 40 45 36 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 36 (c) any project or contract regarding the function not finalised or fulfilled at the date at which the function is assigned, must be subjected to an external audit and the province and the municipality must enter into an agreement to to the complete the project or municipality; through ceding it the contract fulfil (e) (d) money that is retained by the province for any contract related to the function that is not ceded to the municipality must be spent by 31 March 2016 and will not be available in terms of section 30 of the Public Finance Management Act or section 22(2); the receiving officer of the province must submit to the transferring officer and the National Treasury a list of liabilities attached to the function, that were not transferred to the municipality, within seven days after the function is assigned to provide for the adjustment of the applicable allocations; and the receiving officer of the municipality must, within one month from the date of the stopping of funds in terms of paragraph (a), submit to the transferring officer a revised plan for its planned expenditure. (f) Withholding of allocations 18. (1) Subject to subsections (2) and (3), a transferring officer may withhold the transfer of a Schedule 4 or 5 allocation, or any portion thereof, for a period not exceeding 30 days, if— (a) (b) the province or municipality does not comply with any provision of this Act; roll-overs of conditional allocations approved by the National Treasury in terms of section 22 have not been spent; or a satisfactory explanation is not given for significant under-expenditure on previous transfers during the 2015/16 financial year. (c) (2) If an allocation is withheld in terms of subsection (1), it suspends the applicable payment schedule approved in terms of section 23(3) until it is amended in terms of section 24. (3) The amount withheld in terms of this section in the case of the Health Professions Training and Development Grant or the National Tertiary Services Grant listed in Part A of Schedule 4 may not exceed five per cent of the next transfer as contained in the relevant payment schedule. (4) A transferring officer must, at least seven working days before withholding an allocation in terms of subsection (1)— (a) give the relevant receiving officer— (i) notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations as to why the allocation should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury, and in respect of any conditional allocation to a municipality, also the provincial department responsible for local government. (5) A notice envisaged in subsection (4) must include the reasons for withholding the allocation and the intended duration of the withholding to inform the amendment of the payment schedule in terms of section 24. (6) (a) The National Treasury may instruct, or approve a request from, the transferring officer to withhold an allocation in terms of subsection (1) for a period longer than 30 days, but not exceeding 120 days, if the withholding will— facilitate compliance with this Act; or (i) (ii) minimise the risk of under-spending. (b) When requesting the withholding of an allocation in terms of this subsection, a transferring officer must submit to the National Treasury proof of compliance with subsection (4) and any representations received from the receiving officer. 5 10 15 20 25 30 35 40 45 50 38 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 38 (c) The transferring officer must again comply with subsection (4) when the National Treasury instructs or approves a request by the transferring officer in terms of paragraph (a). Stopping of allocations 19. (1) Despite section 18, the National Treasury may in its discretion or on request of a transferring officer or a receiving officer stop the transfer of a Schedule 4 or 5 allocation, or a portion thereof, to a province or municipality— (a) on the grounds of persistent and material non-compliance with this Act; (b) if the National Treasury anticipates that a province or municipality will substantially underspend on the allocation, or any programme, partially or fully funded by the allocation, in the 2015/16 financial year; for purposes of the assignment of a function from a province to a municipality, as envisaged in section 10 of the Municipal Systems Act; or if a province implementing an infrastructure project does not comply with construction industry best practise standards and guidelines, as identified and approved by the National Treasury. (c) (d) (2) The National Treasury must, before stopping an allocation in terms of subsection (1)(a), (b) or (d)— (a) comply with the procedures in section 18(4)(a), and in respect of a municipality, also with section 38 of the Municipal Finance Management Act; and inform the relevant provincial treasury of its intention to stop the allocation. (3) The National Treasury must give notice in the Gazette of the stopping of an allocation in terms of this section and include in the notice the effective date of, and reason for, the stopping. (b) (4) (a) If— (i) an allocation, or any portion thereof, is stopped in terms of subsection (1)(a), (ii) (b) or (d); and the relevant transferring officer certifies in writing to the National Treasury that the payment of an amount in terms of a statutory or contractual obligation is overdue and the allocation, or a portion thereof, was intended for payment of the amount, 5 10 15 20 25 30 the National Treasury may, by notice in the Gazette, approve that the allocation, or any portion thereof, be utilised to pay that amount partially or fully. (b) The utilisation of funds envisaged in this subsection is a direct charge against the 35 National Revenue Fund. Reallocation of funds 20. (1) When a Schedule 4 or 5 allocation or a portion thereof is stopped in terms of section 19(1)(a), (b) or (d), the National Treasury may, after consultation with the transferring officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to one or more provinces or municipalities, on condition that the allocation must be spent by the end of the 2015/16 financial year or the 2016/17 financial year. (2) (a) When a Schedule 4 or 5 allocation, or a portion thereof, is stopped in terms of section 19(1)(c), the National Treasury must, after consultation with the transferring officer and the relevant provincial treasury, determine the portion of the allocation to be reallocated, as the same type of allocation as it was allocated originally, to the affected municipalities, on condition that the allocation must be spent by the end of the 2015/16 financial year or the 2016/17 financial year. 40 45 (b) The portion of the allocation reallocated in terms of paragraph (a) is, with effect from the notice in the Gazette in terms of subsection (3)(a), regarded as having been 50 40 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 40 converted to an allocation in Part B of the same Schedule it appears before the reallocation. (3) (a) The National Treasury must— (i) give notice in the Gazette of a reallocation; and (ii) provide a copy of the notice to the transferring officer and each affected 5 receiving officer. (b) The reallocation of an allocation or a portion thereof on condition that it must be spent by the end of the 2016/17 financial year, must be regarded as a roll-over approved by the National Treasury in terms of section 22(2), and any regulations or instructions regarding the process for roll-overs, made or issued in terms of section 76 of the Public Finance Management Act, do not apply. (4) (a) When an intervention in terms of section 100 or 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act takes place, the National Treasury may, despite subsection (1) and on such conditions as it may determine, authorise in relation to— (i) (ii) (iii) section 100 of the Constitution, the transferring officer to spend an allocation stopped in terms of section 19 on behalf of the relevant province; section 139 of the Constitution or section 137 or 139 of the Municipal Finance Management Act, the intervening province to spend an allocation stopped in terms of section 19 of this Act on behalf of the relevant municipality; or section 150 of the Municipal Finance Management Act, the relevant transferring officer to spend an allocation stopped in terms of section 19 on behalf of the relevant municipality. (b) An allocation that is spent by the transferring officer or intervening province referred to in paragraph (a) must, for the purposes of this Act, be regarded as a Schedule 6 allocation from the date on which the authorisation is given. (5) (a) If it is unlikely that a conditional allocation related to infrastructure in Schedule 4, 5 or 6, or a portion thereof, will be spent by the end of the 2015/16 financial year, the National Treasury may, after consultation with the transferring officer and the national department responsible for local government, authorise that any part of the portion of the allocation likely to be unspent be reallocated to pay for the reconstruction and rehabilitation of infrastructure damage caused by a disaster. (b) The reallocated funds must be utilised in the 2015/16 financial year and for the same conditional allocation and the same province or municipality to which the allocation was originally made. (c) The transferring officer must determine the conditions for spending the reallocated funds, after consultation with the national department responsible for local government and with the approval of the National Treasury. Conversion of allocations 21. (1) If satisfied that— (a) (b) the conversion will prevent under-expenditure or improve the level of service delivery in respect of the allocation in question; and the affected national or provincial department or municipality has demon- strated the capacity to implement projects, the National Treasury may, in its discretion after consultation with the relevant transferring officer or at the request of the transferring officer or the affected receiving officer, convert any portion of— (i) an allocation listed in Part B of Schedule 5 to one listed in Part B of Schedule 6; 10 15 20 25 30 35 40 45 (ii) an allocation listed in Part B of Schedule 6 to one listed in Part B of Schedule 50 5; the School Infrastructure Backlogs Grant to the Education Infrastructure Grant; or the National Health Grant listed in Part A of Schedule 6 to the Health Facility (iii) (iv) 42 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 42 Revitalisation Grant or the National Health Insurance Grant listed in Part A of Schedule 5. (2) Any portion of an allocation converted in terms of subsection (1) must be utilised for the same province or municipality to which the allocation was originally made. (3) The National Treasury must— (a) give notice in the Gazette of a conversion in terms of subsection (1); and (b) provide a copy of the notice to the transferring officer and each affected receiving officer. (4) A conversion in terms of subsection (1) takes effect on the date of publication of the notice in terms of subsection (3)(a). (5) If an allocation listed in Part B of Schedule 7 is insufficient for a disaster envisaged in section 26(3)(a), the National Treasury may, after consultation with or on the request of the relevant transferring officer, convert any portion of an allocation listed in— (a) Part A of Schedule 7 to one listed in Part B of Schedule 7; or (b) Part B of Schedule 7 to one listed in Part A of Schedule 7. (6) The National Treasury must— (a) in the notice published in terms of section 26(3)(c), include notification of the conversion in terms of subsection (5) and the effective date referred to in subsection (7); or (b) provide a copy of the notice to the transferring officer. (7) A conversion in terms of subsection (5) takes effect on the date that the National Treasury approves it. Unspent conditional allocations 22. (1) Despite anything to the contrary in the Public Finance Management Act or the Municipal Finance Management Act, any conditional allocation, or a portion thereof, that is not spent at the end of the 2015/16 financial year reverts to the National Revenue Fund, unless the roll-over of the allocation is approved in terms of subsection (2). (2) The National Treasury may, at the request of a transferring officer, receiving officer or provincial treasury, approve a roll-over of a conditional allocation to the 2016/17 financial year if the unspent funds are committed to identifiable projects. (3) (a) The receiving officer must ensure that any funds that must revert to the National Revenue Fund in terms of subsection (1), are paid into that Fund by the date determined by the National Treasury. (b) The receiving officer must— (i) (ii) in the case of a provincial department, request the roll-over of unspent funds through its provincial treasury; and inform the transferring officer of all processes regarding the request. (4) The National Treasury may, subject to subsection (5), offset any funds that must revert to the National Revenue Fund in terms of subsection (1), but not paid into that Fund by the date determined in terms of subsection (3)(a)— (a) (b) in the case of a province, against future advances for conditional allocations to that province; or in the case of a municipality, against future advances for the equitable share or conditional allocations to that municipality. 5 10 15 20 25 30 35 40 44 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 44 (5) Before any funds are offset in terms of subsection (4), the National Treasury must give the relevant transferring officer, province or municipality— (a) notice of the intention to offset amounts against future advances for allocations, the intended amount to be offset against allocations and the reasons for the offsetting; and 5 (b) an opportunity, within 14 days of receipt of the notice, to— (i) submit written representations and other written proof that the allocation, or a portion thereof, was either spent in terms of the relevant framework or is committed to identifiable projects; (ii) propose alternative means acceptable to the National Treasury by which the unspent allocations can be paid into the National Revenue Fund; and (iii) propose an alternative payment schedule in terms of which the unspent 10 allocations will be paid into the National Revenue Fund. CHAPTER 4 MATTERS RELATING TO ALL ALLOCATIONS Payment schedule 23. (1) (a) The National Treasury must, after consultation with the accounting officer of the provincial treasury, determine the payment schedule for the transfer of a province’s equitable share allocation. (b) In determining the payment schedule, the National Treasury must take into account the monthly expenditure commitments of provinces and seek to minimise risk and debt servicing costs for national and provincial government. (c) Despite paragraph (a), the National Treasury may advance funds to a province in respect of its equitable share or a portion of it which has not yet fallen due for transfer in terms of the payment schedule— (i) for cash management purposes relating to the corporation for public deposits account or when an intervention in terms of section 100 of the Constitution takes place; and (ii) on such conditions as it may determine. 15 20 25 (d) Any advances in terms of paragraph (c) must be offset against transfers to the 30 province which would otherwise become due in terms of the payment schedule. (2) (a) The National Treasury must, after consultation with the accounting officer of the national department responsible for local government, determine the payment schedule for the transfer of a municipality’s equitable share allocation. (b) Despite paragraph (a), the National Treasury may approve a request or direct that the equitable share or a portion of the equitable share which has not yet fallen due for transfer in terms of the payment schedule, be advanced to a municipality— (i) after consultation with the accounting officer of the national department (ii) responsible for local government; for purposes of cash management in the municipality or an intervention in terms of section 139 of the Constitution or section 137, 139 or 150 of the Municipal Finance Management Act; and 35 40 (iii) on such conditions as it may determine. (c) Any advances in terms of paragraph (b) must be offset against transfers to the municipality which would otherwise become due in terms of the payment schedule. 45 (3) (a) Subject to section 28(1), the National Treasury must, within 14 days after this Act takes effect, approve the payment schedule for the transfer of an allocation listed in Schedule 4 or 5 to a province or municipality. 46 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 46 (b) The transferring officer of a Schedule 4 or 5 allocation must submit a payment schedule to the National Treasury for approval before the first transfer is made. (c) Before the submission of a payment schedule in terms of paragraph (b), the transferring officer must, in relation to a Schedule 4 or 5 allocation, consult the relevant receiving officer. (4) The transferring officer of a Schedule 4 or 5 allocation must provide the receiving officer and the relevant provincial treasury with a copy of the approved payment schedule before making the first transfer in terms thereof. (5) The transfer of a Schedule 4 or 5 allocation to a municipality must accord with the financial year of the municipality. Amendment of payment schedule 24. (1) (a) Subject to subsection (2), a transferring officer of a Schedule 4 or 5 allocation must, within seven days of the withholding or stopping of an allocation in terms of section 18 or 19, submit an amended payment schedule to the National Treasury for approval. (b) No transfers may be made until the National Treasury has approved the amended payment schedule. (2) For purposes of better management of debt and cash-flow or addressing financial mismanagement or financial misconduct or slow or accelerated expenditure, the National Treasury may amend any payment schedule for an allocation listed in Schedule 2, 3, 4 or 5, after notifying, in the case of— (a) an allocation to a province, the accounting officer of the provincial treasury in question; (b) an allocation to a municipality, the accounting officer of the national department responsible for local government; or a Schedule 4 or 5 allocation, the relevant transferring officer. (c) (3) The amendment of a payment schedule in terms of subsection (1) or (2) must take into account— (a) (b) (c) the monthly expenditure commitments of provinces or municipalities; the revenue at the disposal of provinces or municipalities; and the minimisation of risk and debt servicing costs for all three spheres of government. (4) The transferring officer must immediately inform the receiving officer of any amendment to a payment schedule in terms of subsection (1) or (2). Transfers made in error or fraudulently 25. (1) Despite anything to the contrary in any legislation, the transfer of an allocation that is an overpayment to a province, municipality or public entity, made in error or fraudulently, is regarded as not legally due to that province, municipality or public entity, as the case may be. (2) The responsible transferring officer must, without delay, recover an overpayment referred to in subsection (1), unless an instruction has been issued in terms of subsection (3). (3) The National Treasury may instruct that the recovery referred to in subsection (2) be effected by set-off against future transfers to the affected province, municipality or public entity in terms of a payment schedule. New allocations during financial year and Schedule 7 allocations 26. (1) If further allocations are made to provinces or municipalities, as envisaged in 5 10 15 20 25 30 35 40 45 48 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 48 section 6(3), the National Treasury must, before the transfer of any funds to a province or municipality, by notice in the Gazette and as applicable— (a) amend any allocation or framework published in terms of section 16; (b) publish the allocation per municipality for any new Part B of Schedule 5 allocation or the indicative allocation per municipality for any new Part B of Schedule 6 allocation; or (c) publish a framework for any new Schedule 4, 5, 6 or 7 allocation. (2) Section 16(2) and (3) applies with the necessary changes to allocations and frameworks published in terms of subsection (1). (3) (a) The transferring officer may, with the approval of the National Treasury, make one or more transfer of a Schedule 7 allocation to a province or municipality for a disaster declared by notice in the provincial gazette in terms of section 41 or 55 of the Disaster Management Act, 2002 (Act No. 57 of 2002), within 100 days after the date of that notice. (b) The transferring officer must notify the relevant provincial treasury and the National Treasury within 14 days of a transfer of a Schedule 7 allocation to a province or municipality. (c) The National Treasury must, within 21 days after the end of the 100 day period referred to in paragraph (a), by notice in the Gazette publish any transfer of a Schedule 7 allocation made for a disaster. (d) A Schedule 7 allocation transferred to a province or municipality must be appropriated either in the provincial adjustments appropriation legislation, municipal adjustments budgets or other appropriation legislation. Preparations for 2016/17 financial year and 2017/18 financial year 27. (1) (a) A category C municipality that receives a conditional allocation in terms of this Act must, using the indicative conditional allocations to that municipality for the 2016/17 financial year and the 2017/18 financial year as set out in Column B of the Schedules to this Act, by 2 October 2015— (i) agree on the provisional allocations and the projects to be funded from those allocations in the 2016/17 financial year and the 2017/18 financial year with each category B municipality within the category C municipality’s area of jurisdiction; and submit to the transferring officer— (aa) (bb) the provisional allocations referred to in subparagraph (i); and the projects referred to in subparagraph (i), listed per municipality. (ii) (b) If a category C municipality and a category B municipality cannot agree on the allocations and projects referred to in paragraph (a), the category C municipality must request the relevant transferring officer to facilitate agreement. (c) The transferring officer must take all necessary steps to facilitate agreement as soon as possible, but no later than 60 days after receiving a request referred to in paragraph (b). (d) Any proposed amendment or adjustment of the allocations that is intended to be published in terms of section 30(3)(b) must be agreed with the relevant category B municipality, the transferring officer and the National Treasury, before publication and the submission of the allocations referred to in paragraph (a)(ii). (e) If agreement is not reached between the category C municipality and the category B municipality on the provisional allocations and projects referred to in paragraph (a) before 2 October 2015, the National Treasury may determine the provisional allocations and provide those provisional allocations to the affected municipalities and the transferring officer. 5 10 15 20 25 30 35 40 45 50 50 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 50 (f) (i) The transferring officer must submit the final allocations based on the provisional allocations referred to in paragraph (a)(i) and (ii) and (e) to the National Treasury by 4 December 2015. (ii) If the transferring officer fails to submit the allocations referred to in subparagraph (i) by 4 December 2015, the National Treasury may determine the appropriate allocations, taking into consideration the indicative allocations for the 2016/17 financial year. (2) (a) The transferring officer of a conditional allocation, using the indicative conditional allocations for the 2016/17 financial year and the 2017/18 financial year as set out in Column B of the affected Schedules to this Act, must, by 2 October 2015, submit to the National Treasury— (i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the 2016/17 financial year; (ii) any amendments to the indicative allocations for each province or municipal- ity set out in Column B of the affected Schedules in respect of existing conditional allocations; and the draft frameworks for the allocations referred to in subparagraphs (i) and (ii). (iii) (b) The National Treasury must approve any proposed amendment or adjustment for the 2016/17 financial year of the allocation criteria of an existing conditional allocation before the submission of the provisional allocations and draft frameworks. (c) (i) The transferring officer must, under his or her signature, submit the final allocations and frameworks based on the provisional allocations and frameworks to the National Treasury by 4 December 2015. (ii) The transferring officer may in writing delegate to an employee of his or her department the signing-off envisaged in subparagraph (i), and, in the event of such delegation, a copy of the written delegation must accompany the allocations and frameworks submitted in terms of subparagraph (i). (d) If the transferring officer fails to comply with paragraphs (a), (b) or (c) by the prescribed deadlines, the National Treasury may determine the appropriate draft and final allocations and frameworks taking into consideration the indicative allocations for the 2016/17 financial year. (e) (i) The National Treasury may amend final allocations and frameworks in order to ensure equitable and stable allocations and fair and consistent grant conditions. (ii) The National Treasury must give notice to the transferring officer of the intention to amend frameworks and allocations and invite the submission of written comment within seven days after the date of the notification. (f) The draft and final frameworks and allocations must be submitted in the format determined by the National Treasury. (3) The National Treasury may instruct transferring officers, accounting officers of the provincial treasuries and receiving officers to submit to it such plans and information for any conditional allocation as it may determine at specified times before the start of the 2016/17 financial year. (4) (a) For purposes of the Education Infrastructure Grant or Health Facility Revitalisation Grant in the 2016/17 financial year, the receiving officer of the relevant provincial department must, in the format and on the date determined by the National Treasury, submit to the transferring officer, the relevant provincial treasury and the National Treasury— (i) a user asset management plan for all infrastructure programmes for a period of at least 10 years; (ii) an infrastructure programme management plan including at least a construc- tion procurement strategy for infrastructure programmes or projects envis- aged to commence within the period for the medium term expenditure framework; (iii) project proposals and concept reports for all projects in the planning stage envisaged to commence within the medium term expenditure framework period; and 5 10 15 20 25 30 35 40 45 50 55 52 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 52 (iv) a document that outlines how the infrastructure delivery management system will be implemented in the province and that is approved by the Executive Council of the province before or after the commencement of this Act. (b) If any substantive change is made to the document referred to in paragraph (a)(iv) during the 2015/16 financial year, the amended document must be approved by the Executive Council of the province before submission to the National Treasury within 14 days after such approval. (c) The National Treasury must notify the transferring officer and the affected provincial departments which infrastructure programmes and projects it will propose for full or partial funding through the grant in the financial years in question. Transfers before commencement of Division of Revenue Act for 2016/17 financial year 28. (1) Despite sections 3(2), 7(2) and 8(2), if the Division of Revenue Act for the 2016/17 financial year has not commenced before or on 1 April 2016, the National Treasury may determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of section 3(1), 7(1) or 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund. (2) If an amount of an allocation, made in terms of section 7(1) or 8(1), is transferred in terms of subsection (1), the amount is, with the necessary changes, subject to the applicable framework for the 2015/16 financial year and the other requirements of this Act as if it is an amount of an allocation for the 2015/16 financial year. CHAPTER 5 DUTIES AND POWERS OF MUNICIPALITIES, PROVINCIAL TREASURIES AND NATIONAL TREASURY Duties of municipalities 29. (1) (a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, within 10 days after this Act takes effect, submit to the National Treasury and all category B municipalities within that municipality’s area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2015/16 financial year, the 2016/17 financial year and the 2017/18 financial year, except if submitted in terms of any other legislation before the end of the 10 day period. (b) The budget must indicate all allocations from its equitable share and conditional allocations to be transferred to each category B municipality within the category C municipality’s area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality that is providing a municipal service must, before implementing any capital project for water, electricity, roads or any other municipal service, consult the category B municipalities within whose area of jurisdiction the project will be implemented, and agree in writing which municipality is responsible for the operational costs and the collection of user fees. (3) A category C municipality must ensure that it does not duplicate a function currently performed by a category B municipality and must transfer funds for the provision of services, including basic services, to the relevant category B municipality that is providing municipal services, despite the fact that— (a) the category C municipality retains the function in terms of the Municipal Structures Act; and (b) a service delivery agreement for the provision of services by the category B municipality on behalf of the category C municipality has not been concluded. 5 10 15 20 25 30 35 40 45 54 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 54 (4) A category B municipality which is not authorised to perform a function in terms of the Municipal Structures Act may not extend the scope or type of services that it currently provides, without— (a) entering into a service delivery agreement with the category C municipality which is authorised to perform the function in terms of the Municipal Structures Act; or (b) obtaining authorisation to perform the function in terms of the Municipal Structures Act. (5) (a) A category C municipality and a category B municipality must, before the commencement of a financial year, agree to a payment schedule in respect of the allocations referred to in subsection (1)(b) to be transferred to the category B municipality in that financial year, and the category C municipality must submit that payment schedule to the National Treasury before the commencement of the financial year. 5 10 (b) A category C municipality must make transfers in accordance with the payment 15 schedule submitted in terms of paragraph (a). (6) (a) The National Treasury may withhold or stop any allocation to the category C municipality and reallocate the allocation to the relevant category B municipalities if a category C municipality fails to— (i) make allocations referred to in subsection (1)(b); (ii) (iii) reach an agreement envisaged in subsection (2); or submit a payment schedule in accordance with subsection (5)(a). (b) Sections 18(4) and 19(2), (3) and (4) of this Act and section 216 of the Constitution apply, with the necessary changes, to the withholding or stopping of an allocation in accordance with paragraph (a). (c) If an allocation is stopped in terms of this subsection, the National Treasury may, after consultation with the transferring officer, determine that a portion of the allocation that will not be spent, be reallocated to one or more municipalities, on condition that the allocation will be spent by the end of the 2015/16 financial year or the 2016/17 financial year. (7) A municipality must ensure that any allocation made to it in terms of this Act, or by a province or another municipality, that is not reflected in its budget as tabled in accordance with section 16 of the Municipal Finance Management Act, is reflected in its budget to be considered for approval in accordance with section 24 of the Municipal Finance Management Act. Duties and powers of provincial treasuries 30. (1) A provincial treasury must reflect allocations listed in Part A of Schedule 5 to the province separately in the appropriation Bill of the province. (2) (a) A provincial treasury must, on the same day that its budget is tabled in the provincial legislature, or a date not later than 14 days after this Act takes effect, approved by the National Treasury, publish by notice in the Gazette— (i) (ii) (iii) (iv) (v) the indicative allocation per municipality for every allocation to be made by the province to municipalities from the province’s own funds; the indicative allocation to be made per school and per hospital in the province in a format determined by the National Treasury; the indicative allocation to any national or provincial public entity for the implementation of a programme funded by an allocation in Part A of Schedule 5 on behalf of a province or for assistance provided to the province in implementing such a programme; the envisaged division of the allocation envisaged in subparagraphs (i) and (ii), in respect of each municipality, school and hospital, for the 2016/17 financial year and the 2017/18 financial year; and the conditions and other information in respect of the allocations referred to in subparagraphs (i), (ii) and (iii) to facilitate performance measurement and the use of required inputs and outputs. (b) The allocations referred to in paragraph (a) must be regarded as final when the provincial appropriation Act takes effect. 20 25 30 35 40 45 50 55 56 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 56 (c) If the provincial legislature amends its appropriation Bill, the provincial treasury must publish amended allocations and budgets by notice in the Gazette within 14 days after the appropriation Act takes effect, and those allocations and budget must be regarded as final. (3) (a) Despite subsection (2) or any other legislation, a provincial treasury may, in accordance with a framework determined by the National Treasury, amend the allocations referred to in subsection (2) or make additional allocations to municipalities that were not published in terms of subsection (2). (b) Any amendments to the allocations published in terms of subsection (2)(a) or (c) must be published by notice in the Gazette not later than 12 February 2016 and takes effect on the date of the publication. (4) A provincial treasury must, as part of its report in terms of section 40(4)(b) and (c) of the Public Finance Management Act, in the format determined by the National Treasury, report on— 5 10 (a) actual transfers received by the province from national departments; (b) actual expenditure on such allocations, excluding Schedule 4 allocations, up 15 (c) to the end of that month; and actual transfers made by the province to municipalities and public entities, and actual expenditure by municipalities and public entities on such allocations, based on the latest information available from municipalities and public entities at the time of reporting. 20 (5) (a) A provincial treasury must— (i) ensure that a payment schedule is agreed between each provincial department and receiving institution envisaged in subsection (2)(a); (ii) ensure that transfers are made promptly to the relevant receiving officer in 25 (iii) terms of the agreed payment schedule; and submit the payment schedules to the National Treasury within 14 days after this Act takes effect. (b) If a provincial department and receiving institution do not agree to a payment schedule in time for submission to the National Treasury, the provincial treasury must, after consultation with the transferring officer, determine the payment schedule. (6) If a provincial treasury fails to make a transfer in terms of subsection (5)(a), the relevant receiving officer may request the provincial treasury to immediately make the transfer or to provide written reasons within three working days as to why the transfer has not been made. (7) If a provincial treasury fails to make the transfer requested by the receiving officer or provide reasons in terms of subsection (6), or the receiving officer disputes the reasons provided by the provincial treasury as to why the transfer has not been made, the receiving officer may request the National Treasury to investigate the matter. 30 35 (8) On receipt of a request in terms of subsection (7), the National Treasury must— 40 (a) consult the transferring officer on the matter; (b) investigate the matter, assess any reasons given by the provincial treasury as to why the transfer was not made; (c) direct the provincial treasury to immediately effect the transfer or provide reasons to the receiving officer confirming why the provincial treasury was correct in not making the transfer; and (d) advise the provincial treasury and the receiving officer as to what steps must 45 be taken to ensure the transfer. 58 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 Duties and powers of National Treasury 58 31. (1) The National Treasury must, within 14 days after this Act takes effect, submit a notice to all transferring officers containing the details of the primary bank accounts of each province and municipality. (2) The National Treasury must, together with the statement envisaged in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in Schedules 4, 5, 6 and 7 or made in terms of section 26. (3) The National Treasury may in any report it publishes that aggregates statements published by provincial treasuries envisaged in section 71(7) of the Municipal Finance Management Act, and in any report in respect of municipal finances, include a report on the equitable share and conditional allocations provided for in this Act. 5 10 CHAPTER 6 GENERAL Liability for costs incurred in violation of principles of cooperative governance and intergovernmental relations 15 32. (1) An organ of state involved in an intergovernmental dispute regarding any provision of this Act or any division of revenue matter or allocation must, before approaching a court to resolve such dispute, make every effort to settle the dispute with the other organ of state concerned, including exhausting all mechanisms provided for the settlement of disputes in relevant legislation. (2) If a dispute is referred back by a court in accordance with section 41(4) of the Constitution, due to the court not being satisfied that the organ of state approaching the court has complied with subsection (1), the expenditure incurred by that organ of state in approaching the court must be regarded as fruitless and wasteful. (3) The amount of any such fruitless and wasteful expenditure must, in terms of the applicable procedures in the Public Finance Management Act or the Municipal Finance Management Act, be recovered without delay from the person who caused the organ of state not to comply with subsection (1). Irregular expenditure

1. National share includes conditional allocations to provincial and local spheres, general fuel 1. levy sharing with metropolitan municipalities, debt-service costs and the contingency reserve

2. Direct charges for the provincial equitable share are netted out 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) Province Eastern Cape Free State Gauteng KwaZulu-Natal Limpopo Mpumalanga Northern Cape North West Western Cape TOTAL Column A Column B 2015/16 R'000 54 311 819 21 757 298 73 413 414 82 253 946 45 377 444 31 029 509 10 137 746 26 150 635 38 241 666 382 673 477 Forward Estimates 2016/17 R'000 57 367 961 22 775 186 78 236 773 86 885 446 48 120 920 32 970 925 10 730 339 27 675 998 40 501 046 405 264 594 2017/18 R'000 60 069 069 23 979 176 83 601 741 91 429 978 50 502 078 35 113 208 11 396 762 29 492 553 43 307 975 428 892 540 66 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 66 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality EASTERN CAPE A A BUF Buffalo City NMA Nelson Mandela Bay EC101 Camdeboo EC102 Blue Crane Route EC103 Ikwezi EC104 Makana EC105 Ndlambe EC106 EC107 Baviaans EC108 Kouga EC109 Kou-Kamma DC10 B B B B B B B B B C Total: Cacadu Municipalities Sundays River Valley Sarah Baartman District Municipality EC121 Mbhashe EC122 Mnquma EC123 Great Kei EC124 Amahlathi EC126 Ngqushwa EC127 Nkonkobe EC128 Nxuba DC12 Amathole District Municipality B B B B B B B C Total: Amatole Municipalities Inxuba Yethemba EC131 EC132 Tsolwana EC133 Inkwanca EC134 Lukhanji EC135 EC136 Emalahleni EC137 Engcobo EC138 DC13 B B B B B B B B C Total: Chris Hani Municipalities Intsika Yethu Sakhisizwe Chris Hani District Municipality Senqu EC141 Elundini EC142 EC143 Maletswai EC144 Gariep DC14 B B B B C Total: Joe Gqabi Municipalities Joe Gqabi District Municipality EC153 Ngquza Hill EC154 Port St Johns EC155 Nyandeni EC156 Mhlontlo EC157 King Sabata Dalindyebo DC15 O.R. Tambo District Municipality B B B B B C Total: O.R. Tambo Municipalities EC441 Matatiele EC442 Umzimvubu EC443 Mbizana EC152 Ntabankulu DC44 Alfred Nzo District Municipality B B B B C Total: Alfred Nzo Municipalities National Financial Year Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 655 141 774 616 43 279 44 654 20 720 75 767 73 102 55 182 23 452 82 099 37 662 80 759 536 676 209 735 234 405 42 202 124 034 82 854 130 357 26 561 699 595 1 549 743 40 912 38 820 24 998 117 676 145 974 116 537 134 844 59 581 446 759 1 126 101 132 110 135 985 27 487 27 626 209 607 532 815 200 197 120 534 216 750 159 404 251 210 622 201 1 570 296 176 181 169 767 181 314 98 871 365 517 991 650 643 419 789 729 43 753 44 143 21 057 76 049 76 509 59 228 24 047 91 310 39 415 82 444 557 955 210 574 232 254 41 379 121 326 80 993 129 198 26 185 740 645 1 582 554 38 527 39 300 25 145 115 174 146 337 117 289 135 694 59 362 478 364 1 155 192 133 807 135 567 27 646 26 779 224 702 548 501 201 455 121 258 217 959 157 780 253 935 671 954 1 624 341 176 031 168 185 180 170 97 675 387 616 1 009 677 649 421 834 568 44 555 43 491 20 950 77 157 79 625 62 773 24 192 100 056 41 035 83 373 577 207 204 695 224 029 39 588 115 916 77 425 124 581 25 223 794 777 1 606 234 36 043 38 537 24 581 111 362 142 352 114 454 132 108 57 411 512 703 1 169 551 131 096 131 602 27 673 25 626 240 509 556 506 196 020 117 951 212 536 151 549 251 266 721 881 1 651 203 170 532 161 716 173 758 93 611 410 995 1 010 612 Total: Eastern Cape Municipalities 7 737 038 7 911 368 8 055 302 68 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 68 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality FREE STATE A MAN Mangaung FS161 Letsemeng FS162 Kopanong FS163 Mohokare FS171 Naledi DC16 Xhariep District Municipality B B B B C Total: Xhariep Municipalities FS181 Masilonyana FS182 Tokologo FS183 Tswelopele FS184 Matjhabeng FS185 Nala DC18 B B B B B C Total: Lejweleputswa Municipalities Lejweleputswa District Municipality Setsoto FS191 FS192 Dihlabeng FS193 Nketoana FS194 Maluti-a-Phofung FS195 Phumelela FS196 Mantsopa DC19 B B B B B B C Total: Thabo Mofutsanyana Municipalities Thabo Mofutsanyana District Municipality FS201 Moqhaka FS203 Ngwathe FS204 Metsimaholo FS205 Mafube DC20 B B B B C Total: Fezile Dabi Municipalities Fezile Dabi District Municipality National Financial Year Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 596 652 590 539 608 267 49 784 78 370 54 870 40 967 30 091 254 082 88 321 44 637 62 570 402 909 120 422 110 390 829 249 166 309 125 216 80 525 451 439 60 462 69 174 96 978 1 050 103 161 083 159 059 115 423 78 587 140 135 654 287 46 735 69 687 53 785 40 211 30 500 240 918 86 013 42 864 58 858 377 726 107 030 111 991 784 482 157 720 121 929 77 945 465 235 59 025 66 756 98 550 1 047 160 156 489 156 313 124 038 76 201 142 101 655 142 43 779 61 096 52 936 39 380 30 273 227 464 83 576 41 018 54 941 359 950 93 457 112 917 745 859 149 764 121 212 76 015 475 003 57 739 64 723 98 822 1 043 278 154 096 155 181 135 456 74 250 143 726 662 709 Total: Free State Municipalities 3 384 373 3 318 241 3 287 577 70 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 70 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality GAUTENG A A A EKU JHB TSH Ekurhuleni City of Johannesburg City of Tshwane GT421 Emfuleni GT422 Midvaal GT423 Lesedi DC42 B B B C Total: Sedibeng Municipalities Sedibeng District Municipality GT481 Mogale City GT482 Randfontein GT483 Westonaria GT484 Merafong City DC48 West Rand District Municipality B B B B C Total: West Rand Municipalities National Financial Year Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 2 181 182 2 864 065 1 654 390 600 889 68 291 82 794 245 760 997 734 259 185 95 613 121 466 168 320 184 842 829 426 2 385 328 3 201 671 1 886 413 596 234 76 430 91 538 250 824 1 015 026 286 333 98 270 129 865 158 626 188 849 861 943 2 640 836 3 578 411 2 131 544 611 980 85 618 100 941 255 332 1 053 871 317 887 104 449 138 671 154 062 192 250 907 319 Total: Gauteng Municipalities 8 526 797 9 350 381 10 311 981 72 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 72 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KWAZULU-NATAL A ETH eThekwini KZN211 Vulamehlo KZN212 uMmdoni KZN213 Umzumbe KZN214 uMuziwabantu KZN215 Ezinqoleni KZN216 Hibiscus Coast B B B B B B C Total: Ugu Municipalities DC21 Ugu District Municipality KZN221 uMshwathi KZN222 uMngeni KZN223 Mpofana KZN224 Impendle KZN225 Msunduzi KZN226 Mkhambathini KZN227 Richmond B B B B B B B C Total: Umgungundlovu Municipalities DC22 Umgungundlovu District Municipality KZN232 Emnambithi/Ladysmith KZN233 Indaka KZN234 Umtshezi KZN235 Okhahlamba KZN236 Imbabazane B B B B B C Total:Uthukela Municipalities DC23 Uthukela District Municipality KZN241 Endumeni KZN242 Nquthu KZN244 Msinga KZN245 Umvoti B B B B C Total: Umzinyathi Municipalities DC24 Umzinyathi District Municipality KZN252 Newcastle KZN253 Emadlangeni KZ254 Dannhauser DC25 Amajuba District Municipality B B B C Total: Amajuba Municipalities National Financial Year Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 2 115 453 2 289 678 2 510 109 62 870 60 678 127 112 76 322 43 543 125 965 362 776 859 266 84 824 44 316 27 603 32 943 395 786 51 341 54 162 398 469 1 089 444 120 062 75 580 50 138 98 494 84 471 310 472 739 217 41 242 115 965 134 627 85 271 240 374 617 479 298 215 21 017 74 181 120 927 514 340 63 294 64 415 125 089 77 571 44 037 132 233 396 722 903 361 86 127 47 340 27 815 32 909 421 033 52 669 56 174 432 422 1 156 489 120 269 73 820 52 557 98 317 82 623 331 219 758 805 42 121 115 953 137 741 89 352 262 086 647 253 299 978 21 232 74 141 128 857 524 208 61 523 65 936 119 861 76 242 43 046 136 793 431 686 935 087 85 373 50 609 27 611 31 995 458 801 52 170 56 317 468 463 1 231 339 119 645 70 701 53 690 95 287 79 084 355 197 773 604 42 690 112 456 136 043 90 391 284 764 666 344 307 066 20 783 71 921 136 941 536 711 74 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 74 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KZN261 eDumbe KZN262 uPhongolo KZN263 Abaqulusi KZN265 Nongoma KZN266 Ulundi B B B B B C Total: Zululand Municipalities DC26 Zululand District Municipality KZN271 Umhlabuyalingana KZN272 Jozini KZN273 The Big Five False Bay KZN274 Hlabisa KZN275 Mtubatuba B B B B B C Total: Umkhanyakude Municipalities DC27 Umkhanyakude District Municipality KZN281 Mfolozi KZN282 uMhlathuze KZN283 Ntambanana KZN284 uMlalazi KZN285 Mthonjaneni KZN286 Nkandla B B B B B B C Total: Uthungulu Municipalities DC28 uThungulu District Municipality KZN291 Mandeni KZN292 KwaDukuza KZN293 Ndwedwe KZN294 Maphumulo B B B B C Total: iLembe Municipalities DC29 iLembe District Municipality KZN431 Ingwe KZN432 Kwa Sani KZN433 Greater Kokstad KZN434 Ubuhlebezwe KZN435 Umzimkhulu B B B B B C Total: Sisonke Municipalities DC43 Harry Gwala District Municipality National Financial Year Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 57 632 96 890 106 693 123 997 128 213 322 706 836 131 121 138 136 441 31 134 49 368 116 487 265 376 719 944 93 949 229 925 42 362 145 537 38 963 82 242 410 276 1 043 254 119 361 105 352 110 311 74 233 338 090 747 347 83 132 15 076 47 497 85 227 151 222 241 033 623 187 57 919 98 096 108 233 124 259 127 325 346 723 862 555 125 459 138 632 32 633 50 337 121 754 292 876 761 691 97 078 245 576 42 422 148 146 39 112 81 438 444 127 1 097 899 123 461 114 767 111 944 73 361 375 152 798 685 83 714 15 032 43 752 86 003 154 042 256 784 639 327 56 452 96 501 107 572 120 410 122 413 372 861 876 209 124 997 136 049 32 708 49 344 122 015 320 377 785 490 96 332 261 960 40 486 145 948 38 061 78 045 480 348 1 141 180 123 733 124 033 109 596 70 399 413 009 840 770 81 755 14 642 39 622 84 025 151 986 275 160 647 190 Total: KwaZulu-Natal Municipalities 9 905 062 10 439 951 10 944 033 76 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 76 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality LIMPOPO LIM331 Greater Giyani LIM332 Greater Letaba LIM333 Greater Tzaneen LIM334 Ba-Phalaborwa LIM335 Maruleng DC33 Mopani District Municipality B B B B B C Total: Mopani Municipalities LIM341 Musina LIM342 Mutale LIM343 Thulamela LIM344 Makhado DC34 Vhembe District Municipality B B B B C Total: Vhembe Municipalities LIM351 Blouberg LIM352 Aganang LIM353 Molemole LIM354 Polokwane LIM355 Lepelle-Nkumpi DC35 B B B B B C Total: Capricorn Municipalities Capricorn District Municipality LIM361 Thabazimbi LIM362 Lephalale LIM364 Mookgopong LIM365 Modimolle LIM366 Bela-Bela LIM367 Mogalakwena DC36 Waterberg District Municipality B B B B B B C Total: Waterberg Municipalities LIM471 Ephraim Mogale LIM472 Elias Motsoaledi LIM473 Makhuduthamaga LIM474 Fetakgomo LIM475 Greater Tubatse DC47 B B B B B C Total: Sekhukhune Municipalities Sekhukhune District Municipality National Financial Year Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 221 971 208 866 288 642 107 805 92 441 631 553 1 551 278 47 735 88 938 433 020 354 731 681 432 1 605 856 147 635 122 831 106 287 522 595 204 754 502 417 1 606 519 60 064 87 409 41 540 59 775 63 428 341 563 111 232 765 011 118 546 212 959 228 571 83 169 234 852 546 538 1 424 635 224 360 209 992 293 532 110 912 93 956 689 900 1 622 652 51 088 91 791 442 734 360 778 748 796 1 695 187 148 335 122 653 105 489 568 208 205 856 539 932 1 690 473 59 287 90 304 44 331 58 486 68 288 352 996 113 698 787 390 121 195 216 012 230 641 84 331 244 658 605 864 1 502 701 220 158 205 548 292 259 110 792 92 470 750 934 1 672 161 53 794 91 163 440 450 358 823 818 144 1 762 374 144 712 118 801 102 169 616 043 200 863 579 927 1 762 515 60 525 96 015 46 436 57 795 72 970 360 879 115 381 810 001 120 142 212 886 226 428 82 555 246 367 666 284 1 554 662 Total: Limpopo Municipalities 6 953 299 7 298 403 7 561 713 78 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 78 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality MPUMALANGA MP301 Albert Luthuli MP302 Msukaligwa MP303 Mkhondo MP304 Pixley Ka Seme MP305 Lekwa MP306 Dipaleseng MP307 Govan Mbeki DC30 Gert Sibande District Municipality B B B B B B B C Total: Gert Sibande Municipalities MP311 Victor Khanye MP312 Emalahleni MP313 Steve Tshwete MP314 Emakhazeni MP315 Thembisile Hani MP316 Dr JS Moroka DC31 Nkangala District Municipality B B B B B B C Total: Nkangala Municipalities MP321 Thaba Chweu MP322 Mbombela MP323 Umjindi MP324 Nkomazi MP325 Bushbuckridge DC32 B B B B B C Total: Ehlanzeni Municipalities Ehlanzeni District Municipality National Financial Year Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 219 137 114 641 153 190 91 201 83 027 52 509 194 986 270 971 1 179 662 67 348 229 575 119 935 48 486 288 644 314 082 326 223 1 394 293 104 771 462 073 67 369 423 037 635 931 217 441 1 910 622 226 756 119 148 162 922 89 095 84 444 53 758 197 366 275 627 1 209 116 72 518 256 739 136 945 51 585 302 262 320 052 333 595 1 473 696 114 508 503 877 71 926 448 779 661 704 222 950 2 023 744 232 189 127 385 170 990 87 184 88 022 55 387 208 046 279 802 1 249 005 77 844 288 276 156 145 54 519 313 991 321 994 340 394 1 553 163 124 626 544 750 76 257 467 584 678 874 226 639 2 118 730 Total: Mpumalanga Municipalities 4 484 577 4 706 556 4 920 898 80 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 80 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTHERN CAPE NC061 Richtersveld NC062 Nama Khoi NC064 Kamiesberg NC065 Hantam NC066 Karoo Hoogland NC067 Khâi-Ma B B B B B B C Total: Namakwa Municipalities DC6 Namakwa District Municipality NC071 Ubuntu NC072 Umsobomvu NC073 Emthanjeni NC074 Kareeberg NC075 Renosterberg NC076 Thembelihle NC077 Siyathemba NC078 Siyancuma B B B B B B B B C Total: Pixley Ka Seme Municipalities DC7 Pixley Ka Seme District Municipality B B B B B B NC081 Mier NC082 NC083 NC084 NC085 Tsantsabane NC086 Kgatelopele !Kai !Garib //Khara Hais !Kheis DC8 Z.F. Mgcawu District Municipality Total: Siyanda Municipalities NC091 Sol Plaatje NC092 Dikgatlong NC093 Magareng NC094 Phokwane B B B B C Total: Frances Baard Municipalities DC9 Frances Baard District Municipality NC451 Joe Morolong NC452 Ga-Segonyana NC453 Gamagara DC45 B B B C Total: John Taolo Gaetsewe Municipalities John Taolo Gaetsewe District Municipality National Financial Year Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 13 401 36 818 17 563 20 662 15 812 14 782 35 005 154 043 25 241 34 931 35 929 18 021 18 179 18 676 24 220 39 475 35 320 249 992 14 577 52 338 57 629 19 697 28 192 17 104 50 237 239 774 143 335 58 153 34 766 77 299 98 936 412 489 115 253 109 444 22 923 64 383 312 003 13 428 37 439 18 075 20 157 16 426 15 260 35 407 156 192 26 260 35 704 35 088 18 843 18 558 19 187 24 934 38 633 35 988 253 195 14 878 53 123 58 936 20 020 28 784 17 693 51 229 244 663 140 315 59 655 34 948 78 145 105 379 418 442 117 673 117 316 24 527 66 295 325 811 13 555 38 799 18 187 19 958 17 034 15 777 35 579 158 889 26 845 36 711 34 668 19 256 18 669 19 447 25 709 37 704 36 007 255 016 14 736 55 103 62 196 20 082 30 150 18 665 51 783 252 715 142 006 60 568 34 778 78 493 111 650 427 495 117 381 123 402 27 669 67 960 336 412 Total: Northern Cape Municipalities 1 368 301 1 398 303 1 430 527 82 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 82 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST NW371 Moretele NW372 Madibeng NW373 Rustenburg NW374 Kgetlengrivier NW375 Moses Kotane DC37 B B B B B C Total: Bojanala Platinum Municipalities Bojanala Platinum District Municipality NW381 Ratlou NW382 Tswaing NW383 Mafikeng NW384 Ditsobotla NW385 Ramotshere Moiloa DC38 Ngaka Modiri Molema District Municipality B B B B B C Total: Ngaka Modiri Molema Municipalities NW392 Naledi NW393 Mamusa NW394 Greater Taung NW396 Lekwa-Teemane NW397 NW397 DC39 Dr Ruth Segomotsi Mompati District Municipality B B B B B C Total: Dr Ruth Segomotsi Mompati Municipalities NW401 Ventersdorp NW402 Tlokwe NW403 City of Matlosana NW404 Maquassi Hills DC40 Dr Kenneth Kaunda District Municipality B B B B C Total: Dr Kenneth Kaunda Municipalities National Financial Year Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 260 987 457 443 399 145 57 478 322 570 294 712 1 792 335 99 822 86 304 173 855 88 789 127 415 510 260 1 086 445 39 618 43 070 171 557 37 480 102 421 260 500 654 646 63 366 119 625 339 737 91 878 165 682 780 288 269 294 507 593 455 618 60 970 331 216 303 734 1 928 425 99 176 86 267 176 464 88 817 128 238 551 951 1 130 913 39 704 43 537 171 806 38 081 101 937 283 870 678 935 66 182 133 969 335 009 92 709 169 296 797 165 271 533 555 314 515 886 64 225 335 664 310 947 2 053 569 95 982 84 724 175 874 88 273 125 571 595 833 1 166 257 39 615 43 217 166 657 38 118 98 604 305 823 692 034 68 344 149 587 339 718 93 814 172 358 823 821 Total: North West Municipalities 4 313 714 4 535 438 4 735 681 84 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 84 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality WESTERN CAPE National Financial Year Column A Column B 2015/16 R'000 Forward Estimates 2016/17 R'000 2017/18 R'000 A CPT City of Cape Town 1 809 797 2 036 500 2 263 607 WC011 Matzikama WC012 Cederberg WC013 Bergrivier WC014 Saldanha Bay WC015 Swartland B B B B B C Total: West Coast Municipalities DC1 West Coast District Municipality WC022 Witzenberg WC023 Drakenstein WC024 Stellenbosch WC025 Breede Valley WC026 Langeberg B B B B B C Total: Cape Winelands Municipalities DC2 Cape Winelands District Municipality WC031 Theewaterskloof WC032 Overstrand WC033 Cape Agulhas WC034 Swellendam B B B B C Total: Overberg Municipalities DC3 Overberg District Municipality WC041 Kannaland WC042 Hessequa WC043 Mossel Bay WC044 George WC045 Oudtshoorn WC047 Bitou WC048 Knysna B B B B B B B C Total: Eden Municipalities DC4 Eden District Municipality WC051 Laingsburg WC052 Prince Albert WC053 Beaufort West B B B C Total: Central Karoo Municipalities DC5 Central Karoo District Municipality 41 409 34 235 30 454 55 497 51 772 80 458 293 825 54 850 96 845 84 962 81 661 57 378 217 006 592 702 63 908 64 598 20 679 21 922 51 338 222 445 22 391 31 529 63 673 100 693 54 373 57 298 56 163 138 902 525 022 12 015 15 247 44 160 19 324 90 746 42 968 36 690 33 442 62 559 60 348 82 466 318 473 59 924 106 929 97 590 88 862 58 933 220 761 632 999 68 752 72 270 22 195 22 885 52 532 238 634 22 534 33 203 69 978 110 264 57 338 65 012 62 237 142 206 562 772 12 315 16 035 46 322 19 700 94 372 45 926 39 235 36 704 69 815 68 762 83 957 344 399 65 615 117 664 109 738 96 734 62 262 224 219 676 232 74 003 79 604 23 939 24 591 53 057 255 194 22 673 35 792 76 343 121 141 60 437 71 575 67 761 145 104 600 826 12 427 16 556 48 220 19 476 96 679 Total: Western Cape Municipalities 3 534 537 3 883 750 4 236 937 Unallocated National Total - 26 315 27 492 50 207 698 52 868 706 55 512 141 86 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 86 A T R A P , 4 E L U D E H C S B n m u l o C A n m u l o C S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A s e t a m i t s E d r a w r o F 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R 7 7 8 4 8 2 7 8 9 0 9 1 7 7 1 7 9 3 2 8 5 4 2 8 6 7 0 8 2 1 2 2 9 8 1 2 0 3 8 4 1 4 0 6 1 9 1 1 8 9 9 7 1 0 4 7 8 0 8 0 0 0 0 0 4 1 3 9 2 4 7 6 6 5 8 2 4 0 3 5 0 5 9 9 8 5 3 5 9 9 5 3 2 4 8 0 0 0 0 0 3 9 5 3 2 4 8 6 2 2 0 6 8 1 1 1 1 2 0 0 0 1 0 1 2 6 5 0 3 3 0 1 - - - - - - - - - - 1 1 6 8 6 2 4 4 4 9 7 1 2 3 1 9 8 4 4 3 0 3 2 9 6 1 8 6 2 4 1 0 4 8 1 9 2 7 4 3 1 0 7 9 7 7 1 1 1 4 9 6 1 4 2 8 1 0 7 3 0 0 2 3 5 3 5 5 7 0 7 5 2 8 4 7 2 8 4 6 7 5 8 4 8 3 5 4 8 7 4 2 2 0 8 5 4 5 9 5 3 8 7 6 3 5 8 3 6 2 4 7 8 6 4 5 6 6 6 1 1 1 1 9 0 9 1 6 2 2 1 0 1 7 1 4 5 4 2 8 1 6 1 6 2 2 4 4 8 1 6 2 4 8 6 9 6 1 8 6 7 5 3 1 6 6 0 5 9 1 4 5 0 7 4 1 2 5 9 0 5 6 7 7 8 3 0 7 1 1 3 5 5 2 6 7 5 2 7 5 3 9 3 8 6 8 7 9 1 8 2 1 5 0 8 7 4 2 7 5 8 8 9 9 6 4 4 7 0 1 5 9 9 7 3 2 2 3 0 1 - 6 1 / 5 1 0 2 0 0 0 ' R - - - - - - - - - - 7 6 0 5 7 7 2 5 2 4 4 9 2 9 7 0 3 1 - 2 7 3 3 6 4 4 2 5 8 5 1 0 0 0 7 6 2 9 6 3 7 7 9 5 5 5 7 1 5 9 e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E L A T O T t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G d n a l f o s e i r a i c i f e n e b g n i t e g r a t y b t n e m p o l e v e d e v a h o h w s r e c u d o r p d e g a t n a v d a s i d y l s u o i v e r p e r a d n a s n a e m e t a v i r p h g u o r h t d n a l d e r i u q c a r e h t o d n a , n o i t u b i r t s i d e r d n a n o i t u t i t s e r s e s i r p r e t n e g n i d d a - e u l a v n i d e g a g n e s s e r d d a o t ; s t r o p x e n i d e v l o v n i r o , y l l a c i t s e m o d . s d o o l f y b d e s u a c e r u t c u r t s a r f n i o t e g a m a d o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G t r o p p u s l a r u t l u c i r g a e v i t c e f f e e d i v o r p o T t r o p p u S l a r u t l u c i r g A e v i s n e h e r p m o C s e c n i v o r p l a r u t l u c i r g a e t a t i l i c a f d n a e t o m o r p , s e c i v r e s t n a r G e m m a r g o r P , e r u t l u c i r g A d n a y r t s e r o F s e i r e h s i F ) 4 2 e t o V ( d n a t c i r t s i d g n i d u l c n i n o i t a c u d e n i e r u t c u r t s a r f n i o t y t i c a p a c e c n a h n e o t ; n o i t a d o m m o c c a t i u c r i c s s e r d d a o t ; n o i t a c u d e n i e r u t c u r t s a r f n i r e v i l e d l a r u t a n y b d e s u a c e r u t c u r t s a r f n i o t e g a m a d . s r e t s a s i d o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G , e c n a n e t n i a m , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G e r u t c u r t s a r f n I n o i t a c u d E ) a ( n o i t a c u d E c i s a B s e c n i v o r p g n i t s i x e d n a w e n f o n o i t a t i l i b a h e r d n a g n i d a r g p u ) 4 1 e t o V ( o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G t e g d u b n o i t a s n e p m o c e n i l e s a b e h t t n e m g u a o T c i f i c e p S l a n o i t a p u c c O ) b ( s e c n i v o r p s t n e m t r a p e D n o i t a c u d E l a i c n i v o r P e h t f o r o t c e S n o i t a c u d E r o f n o i t a s n e p s i D e v i t c e l l o C l i c n u o C s n o i t a l e R r u o b a L n o i t a c u d E e h t h t i w y l p m o c o t m e h t e l b a n e o t ) s D E P ( . 2 1 0 2 f o 1 t n e m e e r g A t n a r G s t s i p a r e h T 88 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 88 A T R A P , 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A 6 6 5 6 2 2 1 7 9 5 6 1 8 3 4 9 1 9 3 4 9 1 3 3 4 2 7 1 3 1 3 1 0 8 0 1 9 3 9 6 8 2 5 5 8 1 1 3 0 7 2 4 5 9 4 8 1 3 6 2 3 7 9 0 9 8 5 2 0 8 1 0 4 8 4 0 6 9 6 6 2 6 9 6 4 1 3 6 6 3 6 8 0 0 1 1 0 2 6 8 3 3 8 4 9 8 6 2 1 3 1 2 1 2 3 1 2 9 8 1 6 5 1 4 4 2 5 6 8 7 7 3 2 1 3 0 6 9 3 2 1 6 4 6 1 0 1 5 1 8 1 8 5 6 5 1 1 1 6 1 7 0 1 5 8 5 4 8 3 8 1 2 0 8 5 9 4 2 7 6 7 4 2 8 4 0 7 2 7 6 8 2 6 9 5 3 1 3 2 7 4 4 3 7 9 5 3 0 1 1 6 6 8 1 3 6 9 0 3 5 2 s e t a m i t s E d r a w r o F 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R 0 3 4 4 0 2 6 5 7 9 4 1 4 0 6 9 2 8 3 1 5 9 9 2 5 5 8 8 1 1 0 6 4 7 9 5 4 4 8 7 0 7 9 6 0 1 9 8 6 9 8 4 0 7 7 3 0 8 7 8 3 8 1 9 2 2 7 4 7 3 2 6 5 8 2 7 5 6 4 2 0 3 5 3 1 1 1 3 9 9 2 6 4 0 3 3 7 7 4 5 0 3 5 2 6 2 4 2 6 1 / 5 1 0 2 0 0 0 ' R 9 2 4 6 7 8 2 5 4 1 6 2 5 1 1 8 8 8 6 0 7 2 8 7 7 6 4 8 0 1 1 0 9 4 9 5 2 5 3 0 8 9 3 0 1 B n m u l o C A n m u l o C e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G s e c n i v o r p e t a s n e p m o c o t ; s n e z i t i c n a c i r f A h t u o S l l a . s e c i v r e s e s e h t f o n o i s i v o r p h t i w d e t a i c o s s a s t s o c l a n o i t i d d a e h t r o f s e i t i l i c a f y r a i t r e t o t n o i t c n u f d e n g i s s a y l l a n o i t a N r o f s e c i v r e s h t l a e h y r a i t r e t f o n o i s i v o r p e r u s n E t n a r G s e c i v r e S y r a i t r e T l a n o i t a N ) b ( . m r o f t a l p e c i v r e s c i l b u p e h t n o s e c n i v o r p s e e n i a r t e c n e i c s h t l a e h g n i n i a r t h t i w d e t a i c o s s a t n a r G t n e m p o l e v e D e p a C n r e t s a E o t n o i t c n u f d e n g i s s a y l l a n o i t a N s t s o c e c i v r e s d n u f o t s e c n i v o r p t r o p p u S d n a g n i n i a r T s n o i s s e f o r P h t l a e H ) a ( ) 6 1 e t o V ( h t l a e H 90 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 90 A T R A P , 4 E L U D E H C S S T E G D U B L A I C N I V O R P M O R F D E D N U F S N O I T C N U F R O S E M M A R G O R P F O G N I D N U F E H T T N E M E L P P U S O T S E C N I V O R P O T S N O I T A C O L L A 4 0 4 8 0 4 1 4 4 1 6 9 2 1 6 8 9 6 1 5 1 1 7 3 8 9 1 5 5 1 5 5 1 1 9 9 1 5 6 7 1 0 9 7 2 3 9 8 0 8 3 9 8 8 3 8 5 5 8 2 1 3 0 2 3 1 9 3 5 9 0 2 1 3 4 4 2 8 4 5 6 1 1 5 8 1 6 5 6 6 5 0 1 1 2 5 6 5 6 1 4 6 4 0 7 8 6 8 0 4 3 8 6 7 7 6 5 8 s e t a m i t s E d r a w r o F 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R 1 5 1 9 8 2 1 6 9 7 2 4 1 1 1 2 8 5 5 4 2 6 7 4 9 9 5 5 2 9 7 7 1 8 1 4 9 1 7 1 0 0 0 ' R 0 3 4 2 2 8 0 6 0 8 8 7 2 6 9 8 5 8 6 1 / 5 1 0 2 5 3 0 8 0 8 0 1 2 6 9 7 3 1 0 1 5 5 6 0 5 8 9 0 5 1 1 2 2 9 9 4 4 4 2 0 2 9 0 6 0 4 3 6 4 2 0 2 1 2 1 5 0 3 3 3 1 5 6 5 5 7 5 7 9 4 2 8 2 2 0 1 4 0 6 2 8 8 1 7 8 2 7 4 5 5 1 1 8 0 2 8 8 0 0 3 2 6 4 4 9 3 9 1 1 4 2 4 6 9 1 3 0 1 1 3 2 1 7 3 2 5 4 2 8 6 4 3 5 2 6 9 2 8 5 0 3 8 2 9 2 0 5 1 5 5 9 5 9 9 1 9 6 6 0 2 2 8 4 0 0 6 8 1 6 6 7 4 2 9 8 9 2 8 9 2 2 7 2 2 0 5 7 0 9 4 4 3 1 3 2 9 0 8 5 6 9 7 8 4 4 9 3 9 4 B n m u l o C A n m u l o C e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N e p a C n r e t s e W t s e W h t r o N a g n a l a m u p M o p o p m L i e p a C n r e t s a E L A T O T e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T o t ; s e n i l e d i u g t n e m e g a n a M s s e c c A d n a n o i t a c i f i s s a l C t n e m e g a n a M t e s s A d a o R n i a t n i a m d n a t n e m e l p m i e h t r o f s t c e j o r p l a i c n i v o r p t n e m e l p p u s o t ; s m e t s y S d e r a l c e d y b d e g a m a d s e g d i r b d n a s d a o r f o r i a p e r d a o r e h t f o e t a t s e h t e v o r p m i o t ; s r e t s a s i d l a r u t a n ; e r u t c u r t s a r f n i n o i t a r e n e g y t i c i r t c e l e g n i v r e s k r o w t e n n o s u c o f l a i c e p s a h t i w y t e f a s d a o r e v o r p m i o t d a o R e h t d n a a c i r f A h t u o S r o f k r o w e m a r F . s a e r a l a r u r n i y t e f a s n a i r t s e d e p s e c n i v o r p l a i c n i v o r p y b d e d i v o r p s e c i v r e s t r o p s n a r t c i l b u p . t r o p s n a r t f o s t n e m t r a p e d o t n o i t c n u f d e n g i s s a y l l a n o i t a N s d r a w o t g n i d n u f y r a t n e m e l p p u s e d i v o r p o T t n a r G s n o i t a r e p O t r o p s n a r T c i l b u P ) b ( o t n o i t a c o l l a l a n o i t i d n o c l a r e n e G , e n i t u o r r o f s t n e m t s e v n i l a i c n i v o r p t n e m e l p p u s o T e c n a n e t n i a M s d a o R l a i c n i v o r P ) a ( s e c n i v o r p s d a o r l l a e r u s n e o t ; e c n a n e t n i a m l a i c e p s d n a c i d o i r e p c i g e t a r t S e r u t c u r t s a r f n I d a o R e h t r e p s a d e i f i s s a l c e r a t n a r G t r o p s n a r T ) 5 3 e t o V ( 92 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 92 3 2 1 8 0 7 1 1 7 7 8 5 7 0 1 1 5 4 3 4 5 5 0 1 9 2 8 9 2 6 2 9 5 2 9 8 7 7 5 1 6 3 8 1 7 1 2 5 0 1 3 5 3 6 1 4 5 4 9 4 0 1 6 1 1 9 8 9 2 8 9 2 8 0 2 6 2 7 2 6 3 8 0 8 4 8 5 8 3 1 4 5 4 9 8 7 9 9 8 0 5 1 9 1 1 2 9 2 5 0 8 6 6 2 5 0 6 5 6 2 8 7 2 3 2 0 7 4 9 1 1 8 7 7 5 1 0 5 9 4 9 3 3 4 6 4 0 1 8 0 7 5 0 0 3 1 5 2 0 9 0 1 9 7 7 6 4 9 3 5 3 7 4 0 2 9 4 3 7 4 6 6 8 4 3 4 4 0 9 9 2 9 3 0 7 9 6 9 6 7 5 1 0 9 3 9 1 1 1 2 2 8 1 / 7 1 0 2 0 0 0 ' R 0 7 3 8 4 7 6 3 3 6 5 4 6 6 7 6 1 8 7 3 8 4 7 5 1 5 9 3 3 9 6 7 1 9 2 9 3 3 1 8 2 7 8 0 3 8 8 8 1 1 1 1 1 7 1 / 6 1 0 2 0 0 0 ' R s e t a m i t s E d r a w r o F 2 3 1 3 1 7 0 6 7 7 8 3 0 2 2 1 3 7 3 8 6 0 0 5 7 8 8 2 4 8 6 3 3 8 3 8 7 4 8 3 9 6 0 8 4 6 4 8 1 1 1 1 1 0 0 0 ' R 6 1 / 5 1 0 2 B n m u l o C A n m u l o C y t i C e s o p r u P n o i t a c o l l a f o e m a N e t o V g r u b s e n n a h o J f o y t i C e n a w h s T f o y t i C y a B a l e d n a M n o s l e N y t i C o l a f f u B L A T O T g r u b s e n n a h o J f o y t i C n w o T e p a C f o y t i C e n a w h s T f o y t i C y a B a l e d n a M n o s l e N L A T O T i n e l u h r u k E i n i w k e h T e g n u a g n a M i n e l u h r u k E i n i w k e h T e g n u a g n a M . s d l o h e s u o h r o o p n o g n i s u c o f y r o t a l u g e r d n a t n e m t s e v n i e r u t c u r t s a r f n i e l b a l i a v a f o e s u r i e h t g n i s s u c o f d n a g n i t a r g e t n i h g u o r h t m r o f l a i t a p s n a b r u t c a p m o c e r o m a e v e i h c a . s t n e m u r t s n i o t s e i t i l a p i c i n u m n a t i l o p o r t e m r o f e v i t n e c n i l a i c n a n i f a e d i v o r p o T t n a r G t n e m p o l e v e D y t i C d e t a r g e t n I n w o T e p a C f o y t i C , e m m a r g o r p t n e m p o l e v e d s t n e m e l t t e s n a m u h l a n o i t a n e h t t r o p p u s o t y t i C o l a f f u B r e d r o n i s e i t i l a p i c i n u m n a t i l o p o r t e m f o s e u n e v e r l a t i p a c e h t s t n e m e l p p u S t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U s t n e m e l t t e S ) 8 3 e t o V ( n a m u H l a n o i t a N y r u s a e r T ) 7 e t o V ( B T R A P , 4 E L U D E H C S S T E G D U B L A P I C I N U M M O R F D E D N U F S N O I T C N U F F O G N I D N U F E H T T N E M E L P P U S O T S E I T I L A P I C I N U M O T S N O I T A C O L L A 94 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 94 s e t a m i t s E d r a w r o F 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C 6 5 3 7 6 8 7 1 3 6 3 7 6 7 2 6 5 3 7 6 6 5 3 7 6 3 1 2 2 5 0 8 4 8 5 8 7 1 3 6 9 4 3 5 5 2 1 8 1 1 9 3 1 2 2 5 5 6 8 3 2 1 5 5 2 1 8 1 1 2 7 0 1 1 8 0 6 4 9 0 8 3 8 0 8 3 6 8 8 4 4 0 6 3 7 0 5 7 9 5 1 2 6 6 2 6 1 3 7 0 6 7 1 7 3 7 6 7 1 1 3 8 4 2 1 0 2 4 6 6 1 5 4 6 6 6 1 5 3 7 4 4 1 7 0 9 4 7 1 6 7 8 3 6 7 4 4 9 5 9 5 0 6 2 6 7 8 3 6 6 7 8 3 6 6 3 1 9 4 0 5 0 5 5 0 5 4 9 5 3 9 5 0 5 5 5 1 1 1 3 6 3 1 9 4 3 9 4 5 8 7 5 4 7 5 1 1 1 6 5 4 0 1 1 0 2 6 1 6 4 2 3 8 7 0 6 7 8 4 5 6 2 9 6 1 3 4 0 5 1 9 6 8 8 5 1 0 5 4 4 6 1 3 7 2 4 6 1 7 0 4 6 1 1 0 0 4 6 5 1 4 2 4 3 5 1 5 0 6 7 3 1 3 7 2 5 6 1 1 3 1 0 5 0 9 9 0 6 4 3 2 4 2 2 0 4 9 6 7 3 3 0 5 0 7 2 6 4 0 6 4 9 6 7 3 3 0 5 7 0 6 9 4 6 6 6 0 1 8 6 7 0 7 4 5 7 2 1 0 6 5 4 6 6 6 0 1 1 0 0 0 1 8 4 9 2 0 3 1 7 9 3 3 9 5 7 7 3 3 6 3 6 6 4 9 6 3 4 1 6 7 7 5 5 1 3 9 6 5 5 1 6 9 6 7 5 1 6 5 1 2 1 1 5 2 3 0 5 1 1 2 1 7 4 1 6 9 0 0 3 1 9 6 4 8 5 1 0 6 7 2 5 4 1 2 3 1 7 6 3 1 6 2 0 1 1 3 1 A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G n i e s a e r c n i n a e v e i h c a o t s e i t i n u m m o c n i t s e v n i d n a n o i t c u d o r p l a r u t l u c i r g a l a r u t l u c i r g a s k c o l n u t a h t e r u t c u r t s a r f n i . n o i t c u d o r p n o i t a c o l l a l a n o i t i d n o C g n i m r a f n a c i r f A h t u o S e l b a r e n l u v t s i s s a o T t n a r G s t c e j o r P a m e s t e L / a m i l I ) a ( , y t i v i t c u d o r p r e t a e r g o t g n i d a e l ) l a t n e m n o r i v n e g n i e b - l l e w r e t t e b d n a n o i t a e r c b o j , y t i r u c e s d o o f f o s r a l l i p e h t t r o p p u s t a h t s e v i t a i t i n i d e s a b d n a c i m o n o c e , l a i c o s ( y t i l i b a n i a t s u s . l l a r o f n n o o i i t t a a c c o o l l l l a a l l a a n n o o i i t t i i d d n n o o C C f o t n e m e g a n a m d n a e s u e l b a n i a t s u s e t o m o r p o T y t r e v o P : t n a r G e m m a r g o r P e r a C d n a L ) b ( - y t i n u m m o c n i g n i g a g n e y b s e c r u o s e r l a r u t a n t n e m p o l e v e D e r u t c u r t s a r f n I d n a f e i l e R y l i r a m i r p ( s e c i v r e s d n a s e i t i l i c a f , e r u t c u r t s a r f n i f o t r o p p u s n i l e v e l l a i c n i v o r p t a e m m a r g o r p . s e v i t a i t i n i l a n o i t a n d n a t n e m n r e v o g l a c o l d e s i l a t i p a c e r a h g u o r h t ) s e i t i n u m m o c d e g a t n a v d a s i d y l s u o i v e r p g n i t e g r a t n o i t a c o l l a l a n o i t i d n o C y r a r b i l y t i n u m m o c l a r u r d n a n a b r u m r o f s n a r t o T t n a r G s e c i v r e S y r a r b i L y t i n u m m o C , , e e r r u u t t l l u u c c i i r r g g A A d d n n a a y y r r t t s s e e r r o o F F s s e e i i r r e e h h s s i i F F ) 4 2 e t o V ( d n a s t r A e r u t l u C ) 7 3 e t o V ( 96 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 96 6 3 9 1 4 0 8 9 3 1 6 3 4 4 3 5 1 1 6 5 9 3 3 5 3 2 0 1 0 2 7 4 5 5 5 2 8 7 1 8 2 0 0 2 1 9 5 9 3 7 6 9 2 1 9 4 4 2 3 6 9 0 3 5 0 1 3 3 3 8 9 7 8 1 1 8 2 5 9 2 6 6 1 8 2 7 8 1 6 8 0 7 3 2 6 4 0 1 5 4 9 9 2 8 8 5 0 5 5 7 8 0 3 1 3 6 9 1 1 8 2 5 1 3 5 7 1 1 3 6 9 1 7 0 9 8 4 3 6 9 5 3 3 9 4 3 5 2 8 8 3 6 9 1 0 5 4 8 7 9 1 4 8 5 8 5 2 6 0 6 7 3 9 3 4 2 3 8 9 8 6 4 6 6 4 3 3 0 1 8 9 4 2 5 4 2 6 3 5 5 2 4 9 3 6 1 4 0 3 0 3 2 4 5 7 4 3 2 4 8 7 2 9 5 0 5 4 5 4 1 2 3 2 4 8 7 4 8 9 9 9 5 9 7 9 0 4 6 3 1 9 3 3 1 1 2 2 8 7 3 3 3 5 3 5 6 2 8 0 3 5 4 2 9 4 8 0 3 2 0 3 0 1 2 2 5 4 1 5 8 3 4 4 4 2 6 3 5 8 1 7 4 3 s e t a m i t s E d r a w r o F 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N L A T O T o p o p m L i , n o i t a n i m i r c s i d f o e e r f s i t a h t s l o o h c s n i t n e m n o r i v n e ; s l o o h c s c i l b u p d e t c e l e s t a g n i n r a e l d n a g n i h c a e t ) T S M ( y g o l o n h c e T d n a s e c n e i c S , s c i t a m e h t a M f o t n e m e v o r p m i e h t r o f s r e n r a e l d n a s r e h c a e t , d n a m e d r e h c a e t , s e t a r s s e c c u s d n a n o i t a p i c i t r a p , t r o p p u s d n a t n e m p o l e v e d , n o i t a s i l i t u , y l p p u s t n e t s i s n o c , s p i h s r e n t r a p d n a g n i c r u o s e r l o o h c s e h t d n a 9 1 0 2 n a l P n o i t c A e h t n i t e s s t e g r a t h t i w r e n r a e l f o t n e m e v e i h c a e h t e v o r p m i o t . n a l P t n e m p o l e v e D l a n o i t a N o t ; e s u b a / t n e m s s a r a h l a u x e s f o m r o f y n a d n a a m g i t s d n a B T , I V H o t n e r d l i h c f o y t i l i b a r e n l u v e h t e c u d e r a h t i w , ) s I T S ( s n o i t c e f n i d e t t i m s n a r t y l l a u x e s . n e r d l i h c e l b a r e n l u v d n a d e n a h p r o n o s u c o f r a l u c i t r a p n o i t a c o l l a l a n o i t i d n o C , s l o o h c s o t s e c r u o s e r d n a t r o p p u s e d i v o r p o T t n a r G y g o l o n h c e T d n a e c n e i c S , s h t a M ) b ( n o i t a c o l l a l a n o i t i d n o C (cid:3) (cid:92) (cid:74) (cid:72) (cid:87) (cid:68) (cid:85) (cid:87) (cid:86) (cid:3) (cid:3) (cid:81) (cid:82) (cid:76) (cid:87) (cid:81) (cid:72) (cid:89) (cid:72) (cid:85) (cid:83) (cid:57) (cid:43) (cid:3) (cid:86) (cid:182) (cid:68) (cid:70) (cid:76) (cid:85) (cid:73) (cid:44) (cid:3) (cid:36) (cid:75) (cid:87) (cid:88) (cid:82) (cid:54) (cid:3) (cid:87) (cid:85) (cid:82) (cid:83) (cid:83) (cid:88) (cid:86) (cid:3) (cid:82) (cid:55) ) n o i t a c u d E s l l i k S e f i L ( S D A d n a V H I I ) a ( n o i t a c u d E c i s a B t c a p m i e h t e t a g i t i m o t ; s r o t a c u d e d n a s r e n r a e l g n o m a d n a e v i t r o p p u s , g n i r a c a g n i d i v o r p y b B T d n a V H I f o o t ; s r o t a c u d e d n a s r e n r a e l r o f t n e m n o r i v n e g n i l b a n e g n i k a m n o i s i c e d e t a i r p o r p p a d n a s l l i k s , e g d e l w o n k h t l a e h e v i t c u d o r p e r d n a l a u x e s g n i s a e r c n i y b d e s a b - s t h g i r , e f a s a f o n o i s i v o r p e h t e r u s n e t n a r G ) 4 1 e t o V ( 98 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 98 8 9 8 9 9 0 1 1 2 5 7 4 0 1 5 7 7 9 2 2 1 l a t a N - u l u Z a w K 1 4 1 3 4 4 1 3 4 6 3 3 7 2 7 8 7 3 7 5 6 6 9 4 0 6 4 7 8 5 3 4 0 1 8 5 8 6 4 3 9 3 9 3 8 1 9 2 7 2 7 0 8 3 7 5 6 8 9 4 6 6 5 9 8 5 8 6 2 7 4 5 - 5 5 2 4 9 1 2 4 9 7 8 2 1 9 5 3 9 5 4 0 4 5 9 6 2 4 1 4 0 8 0 1 0 7 1 8 5 0 8 6 2 7 4 5 2 6 7 5 7 2 5 e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N L A T O T o p o p m L i 1 9 8 7 2 1 1 2 8 1 4 7 0 1 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R s e t a m i t s E d r a w r o F 5 6 6 0 5 3 9 0 7 0 5 7 9 0 0 3 2 4 3 0 7 9 3 1 5 8 5 3 0 6 3 0 8 7 5 1 8 7 8 1 2 4 0 7 0 1 3 3 3 1 3 6 0 3 8 7 1 2 0 0 0 7 7 7 5 1 2 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o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G e t a t S e e r F g n e t u a G n o i t a c o l l a l a n o i t i d n o C o t g n i m r o w e d d n a s l a e m s u o i t i r t u n e d i v o r p o T e m m a r g o r P n o i t i r t u N l o o h c S l a n o i t a N ) c ( n o i t a c u d E c i s a B . s r e n r a e l d e t e g r a t t n a r G ) 4 1 e t o V ( h t l a e H f o t n e m t r a p e D l a n o i t a n e h t t r o p p u s o t n o i t i s n a r t f e i l e R S D A I r o f n a l P y c n e g r e m E . s s e c o r p g n i t s i x e d n a w e n f o n o i t a t i l i b a h e r d n a g n i d a r g p u s m e t s y s t n e m p o l e v e d l a n o i t a s i n a g r o , y g o l o n h c e t o t y t i c a p a c e c n a h n e o t ; e c n a r u s s a y t i l a u q d n a h t l a e h : g n i d u l c n i h t l a e h n i e r u t c u r t s a r f n i . e r u t c u r t s a r f n i h t l a e h r e v i l e d n o i t a c o l l a l a n o i t i d n o C , e c n a n e t n i a m , n o i t c u r t s n o c e t a r e l e c c a p l e h o T t n a r G n o i t a s i l a t i v e R y t i l i c a F h t l a e H ) b ( ; I B T d n a S D A d n a V H o t I e s n o p s e r e v i t c e f f e n o i t a c o l l a l a n o i t i d n o C n a p o l e v e d o t r o t c e s h t l a e h e h t e l b a n e o T I t n a r G S D A d n a V H e v i s n e h e r p m o C I ) a ( ) 6 1 e t o V ( h t l a e H 100 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 100 s e t a m i t s E d r a w r o F 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R 6 1 0 6 1 0 3 1 0 8 8 8 2 3 0 6 1 6 1 0 6 1 0 6 1 0 6 1 0 6 1 0 8 8 8 8 8 7 5 1 0 8 2 6 8 2 3 3 2 7 9 5 8 2 1 0 3 9 6 7 6 0 1 2 3 6 1 5 6 2 6 3 1 6 9 8 8 4 4 7 3 7 2 4 3 0 4 5 3 4 3 1 7 5 2 3 2 1 5 3 1 1 2 2 3 4 5 3 4 5 3 4 5 7 7 7 6 8 0 5 1 3 4 5 6 4 5 3 4 5 3 4 5 3 4 5 7 7 7 7 7 3 3 4 5 7 6 5 1 7 6 1 0 3 6 0 1 2 6 3 3 3 7 4 7 5 9 4 1 4 9 0 7 1 1 3 3 7 9 9 1 4 6 7 2 2 0 4 6 8 2 7 9 2 8 6 6 6 8 1 2 1 5 3 1 1 2 2 4 0 2 4 0 2 4 0 2 7 7 7 8 0 4 4 1 4 0 2 7 6 0 2 7 4 0 2 4 0 2 4 0 2 7 7 7 2 4 0 2 7 2 7 3 2 6 9 4 8 2 7 5 0 4 4 8 9 7 9 5 7 4 5 3 2 7 7 8 3 8 2 2 6 1 5 6 2 8 0 4 0 8 3 1 3 1 3 6 0 2 2 1 5 7 9 1 1 4 3 1 1 2 1 6 1 / 5 1 0 2 0 0 0 ' R - - - - - - - - - - - - - - - - - - 2 0 8 3 2 4 2 0 8 3 2 4 9 0 0 2 0 4 9 0 0 2 0 4 7 3 9 5 7 5 2 8 2 2 7 2 6 4 2 3 4 1 0 9 5 1 1 5 2 0 1 8 6 3 3 2 7 7 1 1 6 0 3 3 1 7 3 4 2 - 2 1 6 0 5 3 3 4 3 0 6 0 1 2 1 9 9 3 8 8 9 1 5 7 6 2 0 2 8 1 B n m u l o C A n m u l o C A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W e p a C n r e t s a E L A T O T t s e W h t r o N o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i d e t a c o l l a n U L A T O T e t a t S e e r F g n e t u a G t e r p r e t n i o t t c i r t s i d h c a e r o f g n i w o l l a , e c n a r u s n I c i f i c e p s s t i o t t n a v e l e r s n o i t a v o n n i n g i s e d d n a e k a t r e d n u o t ; l l a r o f e g a r e v o c h t l a e h l a s r e v i n u g n i s i l a e r r o f n o i s i v e h t h t i w e n i l n i t x e t n o c h t l a e H l a n o i t a N g n i t n e m e l p m i r o f n o i s i v o r p n i s e i t i v i t c a g n i n e h t g n e r t s m e t s y s h t l a e h s s e n e v i t c e f f e e h t s s e s s a o t ; s a e r a s u c o f d e i f i t n e d i e h t n i n e k a t r e d n u s e i t i v i t c a / s n o i t n e v r e t n i f o . t n a r g s i h t h g u o r h t d e d n u f s t c i r t s i d n o i t a c o l l a l a n o i t i d n o C d n a y r e v i l e d s e c i v r e s h t l a e h n i s n o i t a v o n n i t s e T t n a r G e c n a r u s n I h t l a e H l a n o i t a N ) c ( . s t n e m e l t t e s n a m u h d e t a r g e t n i d n a e l b a n i a t s u s n o i t a c o l l a l a n o i t i d n o C f o n o i t a e r c e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m p o l e v e D s t n e m e l t t e S n a m u H : s e n i l e d i u g e m m a r g o r P s k r o W c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e h t n i s d o h t e m y r e v i l e d e v i s n e t n i , e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o , s d a o r d n a l e l b a n i a t s u s , s e i r t s u d n i l a r u t l u c d n a m s i r u o t . t n e m e g a n a m e t s a w d n a s d o o h i l e v i l d e s a b l a r u r d n a s d a o r e m u l o v c i f f a r t w o l , s g n i d l i u b f o e c n a n e t n i a m e h t d n a e c n a n e t n i a m d a o r n o i t a c o l l a l a n o i t i d n o C d n a p x e o t s t n e m t r a p e d l a i c n i v o r p e s i v i t n e c n i o T e m m a r g o r P s k r o W c i l b u P d e d n a p x E ) a ( r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w s e c n i v o r P r o f t n a r G d e t a r g e t n I ) 6 1 e t o V ( h t l a e H s t n e m e l t t e S n a m u H ) 8 3 e t o V ( s k r o W c i l b u P ) 1 1 e t o V ( 102 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 102 - - - - - - - - - - - - - - - - - - - 3 8 5 5 8 3 3 8 5 5 8 3 3 7 1 3 7 8 2 1 5 4 0 8 6 7 0 1 0 3 7 6 9 0 7 8 6 6 8 0 8 4 5 4 4 4 6 3 2 3 8 8 4 3 6 1 6 6 - - - - - - - - - 2 6 6 9 5 3 2 6 6 9 5 3 - 0 0 5 9 2 - - - - - - 0 0 0 8 1 0 0 5 7 4 1 3 0 9 6 4 7 5 2 4 6 8 5 1 0 1 4 5 2 1 9 6 8 0 3 6 6 0 7 1 5 6 8 9 2 3 7 6 0 6 4 8 1 4 2 6 4 5 0 1 1 9 7 3 1 2 2 0 7 2 7 2 0 5 1 2 5 3 9 6 2 3 3 7 9 2 4 0 0 6 1 4 5 2 1 3 0 0 0 0 1 - 0 0 0 0 0 5 2 6 3 6 5 0 4 2 - - - - 0 0 0 2 2 0 0 0 7 1 - 0 0 5 7 4 6 6 0 1 6 6 2 5 4 6 4 6 8 9 8 1 9 1 9 8 9 5 4 3 6 9 3 0 4 4 1 8 1 9 2 2 5 7 0 4 6 1 2 5 5 8 2 8 5 9 5 8 0 7 0 6 5 4 9 2 7 3 5 s e t a m i t s E d r a w r o F 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C A T R A P , 5 E L U D E H C S S E C N I V O R P O T S N O I T A C O L L A E S O P R U P C I F I C E P S e c n i v o r P n o i t a c o l l a f o e p y T e s o p r u P n o i t a c o l l a f o e m a N e t o V e p a C n r e t s a E e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W d e t a c o l l a n U t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i e t a t S e e r F g n e t u a G l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N e p a C n r e t s a E L A T O T o p o p m L i l a t a N - u l u Z a w K e p a C n r e h t r o N a g n a l a m u p M e p a C n r e t s e W t s e W h t r o N o p o p m L i L A T O T e t a t S e e r F g n e t u a G e m a r f - g o l e m m a r g o r P s k r o W c i l b u P d e d n a p x E . l a i t n e t o p t n e m y o l p m e e v a h t a h t s e m m a r g o r p r o t c e s l a i c o s f o n o i s n a p x e d n a g n i n e h t g n e r t s e h t n o g n i s u c o f y b n o i t a e r c b o j e s a e r c n i o t n o i t a c o l l a l a n o i t i d n o C r o t c e s l a i c o s l a i c n i v o r p e s i v i t n e c n i o T s k r o W c i l b u P d e d n a p x E r o t c e S l a i c o S ) b ( r o t c e S l a i c o S 4 1 0 2 e h t n i d e i f i t n e d i , s t n e m t r a p e d s e c n i v o r P r o f t n a r G e v i t n e c n I e m m a r g o r P s k r o W c i l b u P ) 1 1 e t o V ( e h t n i s e i t i l i c a f t n e m t a e r t y c n e d n e p e d e c n a t s b u s n r e h t r o N , e t a t S e e r F , e p a C n r e t s a E f o s e c n i v o r p . t s e W h t r o N d n a e p a C n o i t a c o l l a l a n o i t i d n o C f o n o i t c u r t s n o c e h t r o f g n i d n u f e d i v o r p o T t n a r G t n e m t a e r T e s u b A e c n a t s b u S t n e m p o l e v e D ) 7 1 e t o V ( l a i c o S n o i t a c o l l a l a n o i t i d n o C n o i t a p i c i t r a p n o i t a e r c e r d n a t r o p s e t a t i l i c a f o T t n e m p o l e v e D t r o p S d n a n o i t a p i c i t r a P s s a M d n a t r o p S t n a v e l e r h t i w p i h s r e n t r a p n i t n e m r e w o p m e d n a . s r e d l o h e k a t s t n a r G h t u o S n o i t a e r c e R ) 0 4 e t o V ( a c i r f A 104 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 104 6 3 2 3 0 2 5 2 6 5 8 1 9 9 8 7 7 1 0 0 0 5 1 1 0 0 0 0 0 1 0 0 0 0 0 1 4 7 7 0 4 1 1 7 4 0 3 1 5 6 4 4 2 1 y g r e n e e v o r p m i d n a n o i t p m u s n o c y t i c i r t c e l e e c u d e r o t r e d r o n i e r u t c u r t s a r f n i l a p i c i n u m n i h t i w s e v i t a i t i n i t n a r G t n e m e g a n a M t n e m e g a n a M e d i S d n a m e D d n a y c n e i c i f f E y g r e n E t n e m e l p m i o t s e i t i l a p i c i n u m o t s e i d i s b u s e d i v o r p o T e d i S d n a m e D d n a y c n e i c i f f E y g r e n E . y c n e i c i f f e n a m u h g n i r e t s i n i m d a f o s t s o c l a n o i t a r e p o e h t e s i d i s b u s d n a r e v i l e d o t s e i t i l a p i c i n u m n i y t i c a p a c d l i u b o T t n a r G y t i c a p a C s t n e m e l t t e S n a m u H l a p i c i n u M . s e m m a r g o r p s t n e m e l t t e s t n a v e l e r e h t f o s t n e m e r i u q e r e h t r e p s a d e n i a r t e b o t s e i t i l a p i c i n u m n i s e t a u d a r g d e y o l p m e n u t i u r c e r o T t n a r G t n e m p o l e v e D s l l i k S e r u t c u r t s a r f n I ) a ( . t n e m n o r i v n e t l i u b e h t n i h t i w s l i c n u o C y r o t u t a t S 7 5 9 8 7 2 0 4 5 8 5 2 2 4 4 1 5 2 . s n o i t a l s i g e l d e t a l e r d n a t c A s m e t s y S l a p i c i n u M e h t n i d e r i u q e r s a s m e t s y s e c n a n r e v o g d n a l a n o i t u t i t s n i e s i l i b a t s d n a s n o i t c n u f r i e h t m r o f r e p o t s e i t i l a p i c i n u m t s i s s a o T t n a r G t n e m e v o r p m I s m e t s y S l a p i c i n u M ) b ( 0 0 0 0 5 0 0 0 0 5 0 0 0 9 3 s e t a m i t s E d r a w r o F 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C . s n o i t c e l e t n e m n r e v o g l a c o l 6 1 0 2 e h t f o e m i t e h t t a t c e f f e o t n i e m o c o t e u d s e g n a h c y r a d n u o b C e p y t m o r f g n i s i r a s t s o c e v i t a r t s i n i m d a d n a l a n o i t u t i t s n i l a n o i t i d d a e h t e s i d i s b u s o T t n a r G n o i t i s n a r T n o i t a c r a m e D l a p i c i n u M ) a ( B T R A P , 5 E L U D E H C S S E I T I L A P I C I N U M O T S N O I T A C O L L A E S O P R U P C I F I C E P S e s o p r u P n o i t a c o l l a f o e m a N e t o V S T N A R G T N E R R U C E R d n a e c n a n r e v o G e v i t a r e p o o C l a n o i t i d a r T s r i a f f A ) 4 e t o V ( ) 6 2 e t o V ( y g r e n E s t n e m e l t t e S ) 8 3 e t o V ( n a m u H l a n o i t a N y r u s a e r T ) 7 e t o V ( 6 0 0 2 0 5 4 6 2 5 6 4 1 9 4 2 5 4 o t s e i t i l a p i c i n u m n i y t i c a p a c g n i d l i u b y b t n e m e g a n a m l a i c n a n i f n i s m r o f e r t r o p p u s d n a e t o m o r p o T t n e m e g a n a M l a i c n a n i F t n e m n r e v o G l a c o L ) b ( . t c A t n e m e g a n a M e c n a n i F l a p i c i n u M e h t t n e m e l p m i t n a r G 7 2 4 6 1 7 1 9 9 3 6 6 5 8 6 7 8 5 y r e v i l e d e v i s n e t n i r u o b a l f o e s u e h t h g u o r h t s t r o f f e n o i t a e r c k r o w d n a p x e o t s e i t i l a p i c i n u m e s i v i t n e c n i o T s e n i l e p i p , n o i t a t i n a s , n o i t a l u c i t e r r e w e s d n a r e t a w g n i d u l c n i , e r u t c u r t s a r f n i s e c i v r e s c i s a b , s d a o r l a r u r d n a , s e i r t s u d n i l a r u t l u c d n a m s i r u o t , e r u t c u r t s a r f n i l a i c o s d n a c i m o n o c e r e h t o , ) e r u t c u r t s a r f n i k l u b g n i d u l c x e ( s d a o r e m u l o v c i f f a r t w o l , s g n i d l i u b f o e c n a n e t n i a m e h t d n a e c n a n e t n i a m d a o r : s e n i l e d i u G e m m a r g o r P s k r o W c i l b u P d e d n a p x E e h t h t i w e c n a i l p m o c n i , s a e r a s u c o f d e i f i t n e d i g n i w o l l o f e h t n i s d o h t e m s e c i v r e s l a i c o s , s d o o h i l e v i l d e s a b - d n a l e l b a n i a t s u s , n o i t a c i f i t u a e b d n a s k r a p , t n e m e g a n a m e t s a w . e m m a r g o r p y t e f a s y t i n u m m o c d n a e m m a r g o r p e c i v r e s h t l a e h , e m m a r g o r p e m m a r g o r P s k r o W c i l b u P d e d n a p x E s k r o W c i l b u P s e i t i l a p i c i n u M r o f t n a r G d e t a r g e t n I ) 1 1 e t o V ( 7 7 8 8 0 5 2 2 9 5 9 1 3 2 7 9 8 5 8 1 2 L A T O T 7 7 4 2 0 5 1 0 7 5 6 4 5 1 9 2 5 4 . t n e m t r a p e d e h t f o f l a h e b n o s e i c n e g a r e h t o y b r o n o i t a t i n a S d n a r e t a W f o t n e m t r a p e D e h t y b d e t a r e p o r o / d n a d e n w o y l s u o i v e r p s e m e h c s s e c i v r e s r e t a w f o y t i l a n o i t c n u f e h t e r o t s e r d n a h s i b r u f e r , e s i d i s b u s o T t n a r G y d i s b u S g n i t a r e p O s e c i v r e S r e t a W d n a r e t a W n o i t a t i n a S ) 6 3 e t o V ( 106 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of 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t s e i d i s b u s l a t i p a c g n i d i v o r p y b e m m a r g o r P n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I e h t t n e m e l p m i o T e h t d n a , s g n i l l e w d l a i t n e d i s e r d e i p u c c o f o g o l k c a b n o i t a c i f i r t c e l e e h t s s e r d d a o t s e i t i l a p i c i n u m n o i t a c i f i r t c e l E l a n o i t a N d e t a r g e t n I t n a r G ) l a p i c i n u M ( e m m a r g o r P s s e c c a f o s l e v e l e h t d n a e f i l f o y t i l a u q e h t e v o r p m i l l i w t a h t , n o i t a m r o f s n a r t l a i t a p s t a d e m i a s t n e m t s e v n i t n a r G l a t i p a c y t r a p d r i h t n i a t s u s d n a t c a r t t a o t r e d r o n i s n o i t a c o l d e t e g r a t n i t s e v n i d n a e s y l a t a c , n a l p o T p i h s r e n t r a P t n e m p o l e v e D d o o h r u o b h g i e N . e r u t c u r t s a r f n i k l u b f o n o i t a l l a t s n i 5 0 4 0 1 9 7 2 7 8 5 1 1 9 5 2 8 4 0 4 3 6 5 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d n a e c n a n r e v o G l a n o i t i d a r T s r i a f f A ) 4 e t o V ( ) 6 2 e t o V ( y g r e n E l a n o i t a N y r u s a e r T ) 7 e t o V ( t r o p s n a r T ) 5 3 e t o V ( d n a r e t a W n o i t a t i n a S ) 6 3 e t o V ( 108 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 108 5 7 8 6 6 9 3 1 9 8 5 9 5 3 5 7 0 8 5 4 3 L A T O T 2 0 0 7 4 3 1 4 2 0 1 2 2 1 0 5 2 1 1 4 1 n a m u H e h t f o n o i t c u d o r t n i e h t d n u f o t ; s t c e j o r p e r u t c u r t s a r f n i d n a s t o l i p e c n a r u s n I h t l a e H . s l o o h c s n i e m m a r g o r p n o i t a n i c c a v s u r i v a m o l l i p a P l a n o i t a N n o n o i t a u l a v e d n a g n i r o t i n o m , e c n a m r o f r e p , g n i d n e p s e v o r p m i o t ; y r e v i l e d e r u t c u r t s a r f n i p u d e e p s o t k c a r t e t a n r e t l a n a e t a e r c o t d n a s e c n i v o r p n i s t n i a r t s n o c y t i c a p a c s s e r d d a o T t n a r G h t l a e H l a n o i t a N ) 4 1 e t o V ( ) 6 1 e t o V ( h t l a e H s e t a m i t s E d r a w r o F 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C 3 7 8 9 1 6 2 7 6 8 4 7 3 2 5 2 8 6 4 0 2 y t i c i r t c e l e d n a n o i t a t i n a s , r e t a w f o n o i s i v o r p ; e r u t c u r t s a r f n i l o o h c s e t a i r p o r p p a n i e r i t n e f o n o i t a c i d a r E t n a r G s g o l k c a B e r u t c u r t s a r f n I l o o h c S n o i t a c u d E c i s a B e s o p r u P n o i t a c o l l a f o e m a N e t o V . s l o o h c s o t A T R A P , 6 E L U D E H C S S E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E C N I V O R P O T D N I K N I - S N O I T A C O L L A - 110 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 Division of Revenue Act, 2015 110 4 4 7 7 2 9 0 2 2 2 5 9 8 5 2 - - 9 9 3 5 7 9 (cid:3) (cid:92) (cid:79) (cid:79) (cid:68) (cid:85) (cid:72) (cid:81) (cid:72) (cid:74) (cid:3) 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t a N d e t a r g e t n I . s a e r a d e c n e c i l m o k s E n i y l p p u s f o y t i l a u q - - - . s d l o h e s u o h r o o p n o g n i s u c o f , e m m a r g o r p t n e m p o l e v e d s t n e m e l t t e s n a m u h l a n o i t a n e h t t r o p p u s o t r e d r o n i s e i t i l a p i c i n u m n a t i l o p o r t e m f o s e u n e v e r l a t i p a c e h t s t n e m e l p p u S t n a r G t n e m p o l e v e D s t n e m e l t t e S n a b r U 2 8 7 4 5 8 4 2 0 6 3 2 3 5 4 5 6 1 2 9 4 e r u t c u r t s a r f n i k l u b l a n o i g e r e g r a l r o s e i r a d n u o b l a p i c i n u m s s o r c a s a e r a e v i s n e t x e g n i v r e s e r u t c u r t s a r f n i , h s i b r u f e r , w e n p o l e v e d o T . y t i l a p i c i n u m a n i h t i w a e r a e g r a l a r e v o s e i t i n u m m o c s u o r e m u n g n i v r e s r e t a W l a n o i g e r t o l i p o T . e c n a c i f i n g i s l a n o i g e r f o e r u t c u r t s a r f n i r e t a w e t s a w g n i e g a 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s i b r u f e r , w e n p o l e v e d o T t n a r G e r u t c u r t s a r f n I k l u B l a n o i g e R ) c ( 2 0 8 5 1 9 0 1 0 9 6 3 3 6 0 1 8 4 2 5 9 3 0 1 L A T O T - - 8 2 3 7 6 . e l b a i v t o n e r a s e c i v r e s t n e d n e p e d - k l u b e r e h w s d l o h e s u o h g n i t s i x e t e g r a t o t d n a s g o l k c a b n o i t a t i n a s l a r u r f o n o i t c u d e r e h t r o f g n i d n u f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I s d l o h e s u o H l a r u R ) d ( B T R A P , 6 E L U D E H C S S E M M A R G O R P L A I C E P S D E T A N G I S E D R O F S E I T I L A P I C I N U M O T D N I K N I - S N O I T A C O L L A - - - - - - - s e t a m i t s E d r a w r o F 8 1 / 7 1 0 2 0 0 0 ' R 7 1 / 6 1 0 2 0 0 0 ' R 6 1 / 5 1 0 2 0 0 0 ' R B n m u l o C A n m u l o C . s e i t i n u m m o c r o o p g n i c i v r e s s n o i t u t i t s n i l a i c o s d n a s e s i r p r e t n e o r c i m , s d l o h e s u o h . s n o i t c e l e t n e m n r e v o g l a c o l 6 1 0 2 e h t f o e m i t e h t t a t c e f f e o t n i e m o c o t e u d s e g n a h c y r a d n u o b C e p y t m o r f g n i s i r a s t s o c e v i t a r t s i n i m d a d n a l a n o i t u t i t s n i l a n o i t i d d a e h t e s i d i s b u s o T t n a r G n o i t i s n a r T n o i t a c r a m e D l a p i c i n u M ) b ( r o o p r o f s g o l k c a b e r u t c u r t s a r f n i l a p i c i n u m c i s a b g n i t a c i d a r e r o f e c n a n i f l a t i p a c c i f i c e p s e d i v o r p o T t n a r G e r u t c u r t s a r f n I l a p i c i n u M ) a ( e v i t a r e p o o C e s o p r u P n o i t a c o l l a f o e m a N e t o V d n a e c n a n r e v o G l a n o i t i d a r T ) 4 e t o V ( s r i a f f A ) 6 2 e t o V ( y g r e n E s t n e m e l t t e S ) 8 3 e t o V ( n a m u H l a n o i t a N y r u s a e r T ) 7 e t o V ( d n a r e t a W n o i t a t i n a S ) 6 3 e t o V ( 112 No. 38850 Act No. 1 of 2015 GOVERNMENT GAZETTE, 1 June 2015 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i d r o f s d n u f f o e s a e l e r e t a i d e m m i e h t r o f e d i v o r p o T t n a r G r e t s a s i D l a p i c i n u M d n a e c n a n r e v o G e v i t a r e p o o C e s o p r u P n o i t a c o l l a f o e m a N e t o V 1 8 2 0 0 3 2 2 9 9 6 2 9 4 1 1 6 2 1 8 2 0 0 3 2 2 9 9 6 2 9 4 1 1 6 2 L A T O T l a n o i t i d a r T ) 4 e t o V ( s r i a f f A