Division of Revenue Act

10. Duties of transferring national officer in respect of Schedule 5, 6 or 7 allocation

11. Duties of receiving officer in respect of Schedule 4 allocation

12. Duties of receiving officer in respect of Schedule 5 or 6 allocation

13. Duties in respect of annual financial statements and annual reports for 2007/08 Part 3 Matters relating to specific Schedule 4 allocations Infrastructure Grant to Provinces 14.

15. Municipal Infrastructure Grant Part 4 Matters relating to specific Schedule 5 allocations

16. Gautrain Rapid Rail Link Grant 17. Integrated Housing and Human Settlement Development Grant: Accreditation of municipalities Part 5 Matters relating to specific Schedule 6 allocations 18. 2010 FIFA World Cup Stadiums Development Grant Part 6 Matters relating to specific Schedule 7 allocations Integrated National Electrification Programme Grant Bulk Infrastructure Grant 19. 20.

21. Water Services Operating Subsidy Grant Part 7 General matters relating to Schedule 4, 5, 6 or 7 allocations Publication of allocations and frameworks Frameworks for Schedule 4 allocation Spending in terms of purpose and subject to conditions 22. 23. 24.

20. The transferring national officer must in implementing the Water Services 40 Regional Bulk Infrastructure Grant ensure that— (b) (a) every municipality that may benefit from a specific project or scheme is invited to participate in the feasibility study to be undertaken in respect of the project or scheme, despite the fact that the municipality did not participate in submitting a motivation for that feasibility study; the feasibility study takes account of the Integrated Development Plans of municipalities, prepared in accordance with the Municipal Systems Act, especially the water services developments plans that form part of the Integrated Development Plan; and all participating municipalities— (i) agree to and understand the implications of the findings of the feasibility (c) studies; and (ii) enter into an agreement setting out their rights and obligations regarding the construction, ownership and operation of the proposed infrastructure prior to the finalisation of funding arrangements and the commencement of construction. 45 50 55 28 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 Water Services Operating Subsidy 21. (1) The transferring national officer, subsequent to the signing of a transfer agreement between the transferring national officer and the municipality for the transfer of water services assets, may with the written approval of the National Treasury adjust the Water Services Operating and Transfer Subsidy allocation to a municipality to reflect— (a) the actual personnel allocation payable to a municipality as a result of the number of staff transferred from the transferring national department to the municipality; and the actual operating allocation payable to a municipality as informed by the percentage or portion of assets transferred to a municipality in respect of assets shared across municipal boundaries. (b) (2) Any adjustments contemplated in subsection (1) must, together with an explanatory memorandum, be published by the National Treasury in the Gazette, within 120 days after granting approval for an adjustment. Part 7 General matters relating to Schedule 4, 5, 6 or 7 allocations Publication of allocations and frameworks 22. (1) The National Treasury must, within 14 days of this Act taking effect, publish in the Gazette— (a) (b) the allocations per municipality for each Schedule 4, 6 or 7 allocation to local government; and the framework for each Schedules 4, 5, 6 and 7 allocation. (2) The National Treasury must publish in the Gazette any revisions or amendments to the allocations or frameworks published in terms of subsection (1) that is authorised by an adjustment budget. (3) (a) The National Treasury may at any time, after consultation with or at the written request of a transferring national officer, revise or amend a framework published in terms of subsection (1) or (2) to correct any error or omission. 5 10 15 20 25 (4) An amendment or revision takes effect on publication thereof in the Gazette. 30 Frameworks for Schedule 4 allocation 23. (1) The framework for a Schedule 4 allocation must be designed to promote comprehensive reporting on outputs for a programme or function funded or partially funded by the allocation. (2) The framework referred to in subsection (1) may— (a) include a condition requiring the registration of a project with a national department or any other organ of state prior to the financial year or municipal financial year in which the project will be implemented or such later date as may be agreed between the transferring national officer and the receiving officer, provided that such later date may not delay or impede the commencement of that project in the relevant financial year; and (b) not include any condition— (i) (ii) for a national department or any other organ of state, other than the relevant province or municipality or the National Treasury in respect of a public private partnership, to approve specific projects or budgets; or requiring a report on spending other than the reports required in terms of section 11 or as approved by the National Treasury. Spending in terms of purpose and subject to conditions 24. (1) Despite anything to the contrary contained in any law, an allocation referred to in Schedule 4, 5, 6 or 7 may only be utilised for the purpose stipulated in the Schedule concerned and in accordance with the framework published in terms of section 22. (2) A receiving officer may not transfer any Schedule 5 or 6 allocation or a portion of such allocation to any other entity for the performance of a function envisaged in terms of the allocation, unless— 35 40 45 50 30 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (a) (b) (c) it is a transfer that is approved in the budget of the receiving province or municipality or a framework published in terms of section 22; it is a payment for services rendered or goods received, which services or goods were procured in accordance with the supply chain management policy or procurement policy of the relevant province or municipality and for which adequate documentation for payment has been received; or in the case of an advance payment or a transfer not consistent with the budget of the receiving province or municipality— (i) the receiving officer has certified to the National Treasury that the transfer is not an attempt to artificially inflate its spending estimates and that there are good reasons for the advance payment or transfer; and the National Treasury has approved the advance payment or transfer. (ii) Withholding of allocation 25. (1) Subject to subsections (2) and (3), a transferring national officer may withhold the transfer of a Schedule 4, 5, 6 or 7 allocation or any portion of such allocation for a period not exceeding 30 days, if— (a) (b) (c) the province or municipality does not comply with the provisions of this Act or conditions to which the allocation, as provided for in the relevant framework, is subject; roll-overs of conditional allocations approved by the National Treasury in accordance with section 28 have not been spent; or expenditure on previous transfers during the financial year reflects significant under-spending, for which no satisfactory explanation is given. 5 10 15 20 (2) Despite subsection (1), the Health Professions Training and Development and National Tertiary Services allocations may not be withheld in terms of this section. 25 (3) A transferring national officer must, seven working days or such shorter period as may be approved by the National Treasury prior to withholding an allocation in terms of subsection (1)— (a) give the relevant receiving officer— (i) written notice of the intention to withhold the allocation; and (ii) an opportunity to submit written representations, within those seven days 30 as to why the allocation should not be withheld; and (b) inform the relevant provincial treasury and the National Treasury of its intention to withhold the allocation. (4) A notice contemplated in subsection (3) must include the reasons for withholding 35 the allocation and the intended duration of the withholding. (5) (a) The National Treasury may when a transferring national officer is withholding an allocation in terms of subsection (1) instruct or approve a request from that transferring national officer to withhold an allocation for a period longer than 30 days, but not exceeding 120 days, if the withholding will— (i) facilitate compliance with this Act or the conditions to which the allocation is subject; or (ii) minimise the risk of under spending. (b) A transferring national officer must, when requesting the withholding of an allocation in terms of this subsection, submit proof of its compliance with subsection (3) and any representations received from the receiving officer, to the National Treasury. (c) The transferring national officer must again comply with subsection (3) when the National Treasury instructs or approves a request by him or her in terms of paragraph (a). Stopping of allocation 26. (1) Despite section 25, the National Treasury may in its discretion or at the request of a transferring national officer stop the transfer of— (a) a Schedule 4, 5 or 6 allocation referred to in section 25(1) to a province or municipality on the grounds of persistent and material non-compliance with the provisions of this Act, or a condition to which the allocation, as provided for in the relevant framework, is subject; or (b) a Schedule 4, 5, 6 or 7 allocation referred to in section 25(1) if the National Treasury anticipates that a province or municipality will substantially under spend on that programme or allocation in the financial year. 40 45 50 55 32 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (2) The National Treasury must when stopping an allocation in terms of this section— (a) comply with section 25(3)(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) Any stopping of an allocation contemplated in subsection (1) must, together with (b) an explanatory memorandum, be published by the National Treasury in the Gazette. (4) (a) The Minister may, by notice in the Gazette, approve that an allocation or any portion of such allocation stopped in terms of subsection (1), be utilised to meet that province’s or municipality’s outstanding statutory and contractual financial commit- ments. (b) The utilisation of funds contemplated in this subsection is a direct charge against the National Revenue Fund. Re-allocation after stopping of allocation 27. (1) The National Treasury may, where it stops an allocation in terms of section 26, after consultation with the transferring national officer, determine that a portion or the allocation that will not be spent be reallocated to one or more provinces or municipalities on condition that the allocation will be spent in the financial year or the next financial year. (2) The reallocation of a portion or the full allocation on condition that the allocation will be spent in the next financial year referred to in subsection (1), must be deemed to be a roll-over approved by the National Treasury in terms of section 31(2)(a). Unspent conditional allocations 28. (1) Despite the provisions of the Public Finance Management Act or the Municipal Finance Management Act relating to roll-overs, any conditional allocation, excluding the Gautrain Rapid Link allocation, that is not spent at the end of a financial year reverts to the National Revenue Fund, unless the relevant receiving officer can prove to the satisfaction of the National Treasury that the unspent allocation is committed to identifiable projects. (2) Despite subsection (1), the National Treasury may at the request of a transferring national officer, provincial treasury or municipality approve— (a) (b) roll-overs from a conditional allocation to the next financial year; and spending of a portion of a conditional allocation on activities related to the purpose of that allocation where the province or municipality projects significant unforseeable and unavoidable over spending on its budget. 5 10 15 20 25 30 Allocations to public entities for provision of municipal service or function 35

25. Withholding of allocation 26. 27. Stopping of allocation Re-allocation after stopping of allocation 5 10 15 20 25 30 35 6 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007

28. Unspent conditional allocations

29. Allocations to public entities for provision of municipal service or function CHAPTER 4 DUTIES OF CATEGORY C MUNICIPALITIES, PROVINCIAL TREASURIES AND THE NATIONAL TREASURY

29. No public entity, other than Eskom Holdings Limited in respect of funds received from the Department of Minerals and Energy and water boards in respect of funds received from the Department of Water Affairs and Forestry for the implementation of Schedule 7 allocations, may receive funds for the provision of a municipal service or municipal function on behalf of a municipality from a national or provincial organ of state except via the municipality responsible for that service or function, unless the National Treasury approves otherwise in respect of municipalities it deems to have low capacity. 40 CHAPTER 4 DUTIES OF CATEGORY C MUNICIPALITIES, PROVINCIAL TREASURIES AND THE NATIONAL TREASURY 45 Duties relating to Category C municipal budgets 30. (1) (a) In addition to the requirements of the Municipal Finance Management Act, the accounting officer of a category C municipality must, no later than 13 April 2007, to the National Treasury and all category B municipalities within that submit municipality’s area of jurisdiction, the budget, as tabled in accordance with section 16 of the Municipal Finance Management Act, for the 2007/08 municipal financial year, and the two following municipal financial years. 50 34 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (b) The budget must indicate all allocations to be transferred to or spent on behalf of each category B municipality within its area of jurisdiction and disclose the criteria for allocating funds between the category B municipalities. (2) A category C municipality must strive to ensure that it does not duplicate a function currently performed by a category B municipality, and transfer funds for infrastructure development, including funds that will replace the levies referred to in section 93(6) of the Municipal Structures Act, or the provision of services to the relevant category B municipalities, taking into account any indicative allocations for such municipalities as determined or published in the Gazette by the National Treasury, and may only retain and spend funds directly if— (a) the category C municipality retained a power or function in terms of the Municipal Structures Act; (b) a category B municipality in the opinion of the category C municipality has weak capacity, and the national department responsible for local government and National Treasury concur with that opinion; and the Municipal Infrastructure Grant allocation to the category B municipality is transferred to the category C municipality in terms of section 36. (c) (3) A category C municipality 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 on the project, and agree on which municipality is responsible for operational costs and collection of user fees. (4) 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 approved in accordance with section 24 of the Municipal Finance Management Act. Duties of provincial treasuries 31. (1) The provincial treasury must reflect Schedule 5 allocations separately in the province’s appropriation Bill or a schedule to its appropriation Bill. (2) (a) The provincial treasury must on the same day that its budget is tabled in the provincial legislature or a later date approved by the National Treasury, but not later than 14 April 2007, publish the following in the Gazette: (i) (ii) (iii) the indicative allocation per municipality for every allocation made by the province to municipalities, including Schedule 5 allocations transferred to municipalities and other allocations from the province’s own funds; the envisaged division of the allocation contemplated in subparagraph (i) in respect of each municipality, for the next financial year and the 2009/10 financial year; and the conditions and other information in respect of the allocations referred to in paragraphs (a) and (b) to facilitate performance measurement and the use of required inputs and outputs. (b) The allocations referred to in paragraph (a) must be deemed to be final allocations if the legislature passes the appropriation Bill without any amendments. (c) In the event that the legislature amends the appropriation Bill the accounting officer of the provincial treasury must publish amended allocations in the Gazette within 14 days of legislature passing the appropriation Bill. (3) (a) Despite anything to the contrary contained in any law, a provincial treasury may, in accordance with a framework determined by the National Treasury, make allocations to municipalities that were not published in terms of subsections (1) or (2). (b) The allocations referred to in paragraph (a) must be published in the province’s budget documents that are submitted with an adjustment appropriation Bill to its legislature. (c) The provisions of subsection (2), with the necessary changes, apply in respect of allocations referred to in paragraph (b). 5 10 15 20 25 30 35 40 45 50 55 36 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (4) Where a function for which a province receives a Schedule 5 allocation is assigned to a municipality during a financial year and the province has not appropriated funds to that municipality for the performance of that function, the province must transfer the allocation to the municipality in terms of section 226(3) of the Constitution of the Republic of South Africa, 1996, as a direct charge against that province’s Revenue Fund and must inform the National Treasury of the transfer. (5) (a) A provincial treasury must, as part of its consolidated monthly report in terms of section 32 of the Public Finance Management Act, in the format determined by the National Treasury, report on— 5 (i) actual transfers received by the province from national departments; (ii) actual expenditure on such allocations, excluding Schedule 4 allocations, up 10 to the end of that month; and (iii) actual transfers made by the province to municipalities, and actual expendi- ture by municipalities on such allocations. (b) The report contemplated in paragraph (a) must include reports for each quarter, and be in the format and include the information as may be determined by the National Treasury. 15 Duties of National Treasury 32. (1) The National Treasury must within 14 days of this Act taking effect submit a notice to all transferring national officers, containing the details of the bank accounts of each province and municipality. (2) The National Treasury must, together with the monthly report contemplated in section 32(2) of the Public Finance Management Act, publish a report on actual transfers of all allocations listed in the Schedules referred to in sections 7 and 8 or made in terms of section 37. 20 25 CHAPTER 5 MATTERS RELATING TO ALL ALLOCATIONS Payment schedule 33. (1) (a) The National Treasury determines the payment schedule for the transfer of a province’s equitable share allocation, after consultation with the head of the department in the provincial treasury. (b) In determining the payment schedule the National Treasury must take account of the monthly spending 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 for cash management purposes relating to the corporation for public deposits account, or when an intervention in terms of section 100 of the Constitution of the Republic of South Africa, 1996, is taking place, on such conditions as it may determine, advance funds to a province in respect of its equitable share or a portion of it, which have not yet fallen due for transfer in accordance with the payment schedule. (d) Any advances in terms of paragraph (c) must be set-off against transfers to the province, which would otherwise become due in terms of that payment schedule. (2) (a) The National Treasury determines the payment schedule for the transfer of a municipality’s equitable share allocation, after consultation with the accounting officer of the national department responsible for local government. (b) Despite paragraph (a), when an intervention in terms of section 139 of the Constitution of the Republic of South Africa, 1996, is taking place in a municipality, the National Treasury may after consultation with the accounting officer of the national department responsible for local government, on such conditions as it may determine, approve a request or direct that the equitable share contemplated in subsection (1), or a portion of it, be— 30 35 40 45 50 38 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (ii) (i) advanced to a municipality in terms of a financial recovery plan prepared in terms of section 141 of the Municipal Finance Management Act, in respect of any portion which has not yet fallen due for transfer; and transferred to a municipality via the province in terms of section 226(3) of the Constitution of the Republic of South Africa, 1996, if the municipality is unable or unwilling to implement its financial recovery plan imposed in terms of section 141 of the Municipal Finance Management Act. (c) Any advances in terms of paragraph (b) must be set-off against transfers to the municipality, which would otherwise become due in terms of the applicable payment schedule. (3) (a) The National Treasury must approve the payment schedules for Schedules 4, 5 10 5 and 6 allocations. (b) The transferring national officer of a Schedule 4, 5 or 6 allocation must submit a payment schedule to the National Treasury for approval before 13 April 2007. (c) Prior to the submission of a payment schedule in terms of paragraph (b) the 15 transferring national officer must— (i) (ii) in relation to a Schedule 4 allocation, consult the relevant receiving officer; in relation to the Gautrain Rapid Rail Link allocation, ensure that the payment schedule— (aa) is consistent with the projected dates for payments to the private party in terms of the public-private partnership agreement entered into by the relevant province in accordance with regulations issued under the Public Finance Management Act; and (bb) reflects the portion of any payments due under the agreement referred to in subparagraph (aa) payable from the allocation; and (iii) in relation to a Schedule 5 or 6 allocation, consult the relevant province or municipality. (4) The transferring national officer of a Schedule 4, 5 or 8 allocation must provide the receiving officer with a copy of the approved payment schedule prior to making the first transfer in accordance therewith. Amendment of payment schedule 34. (1) Subject to subsection (2), a transferring national officer of a Schedule 4, 5 or 6 allocation must within three days of the withholding or stopping of an allocation in terms of section 25 or 26, amend a payment schedule as a result of the withholding or stopping of an allocation in terms of this Act. (2) The National Treasury may, in the interest of better debt and cash-flow management or to deal with financial mismanagement or slow spending amend any payment schedule for an allocation listed in Schedule 2, 3, 4, 5 or 6 on notification to— (a) (b) the head of a provincial treasury, in the case of a provincial allocation; and the accounting officer of the national department responsible for local government, in the case of a local government allocation. (3) A payment schedule amended in terms of subsection (1) or (2) must take account of the monthly spending 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) An amendment of a payment schedule in terms of subsection (2) prevails over any amendment made in terms of subsection (1). (5) The transferring national officer must immediately inform the receiving officer of any amendment to a payment schedule in accordance with subsections (1) or (2). Transfers to low capacity municipalities

30. Duties relating to Category C municipal budgets

31. Duties of provincial treasuries

32. Duties of National Treasury CHAPTER 5 MATTERS RELATING TO ALL ALLOCATIONS Payment schedule Transfers to low capacity municipalities Transfers made in error 33.

34. Amendment of payment schedule 35. 36.

37. Allocations not listed in Schedules

38. Allocations in emergency situations 39. 40. 41. Implementation of changes to power or function of municipality Preparations for next financial year and 2008/09 municipal financial year Expenditure prior to commencement of Division of Revenue Act, 2008 CHAPTER 6 GENERAL

35. The national accounting officer responsible for local government, in respect of a category B municipality classified as a low capacity municipality by that accounting 20 25 30 35 40 45 50 40 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 officer and the National Treasury, may with the concurrence of the National Treasury, determine that an allocation in terms of this Act or portion of such an allocation be transferred to the category C municipality, within whose area of jurisdiction the category B municipality is located, or to the relevant province, for the purposes of the proper administration of the allocation. 5 Transfers made in error 36. (1) Despite anything to the contrary contained in any law, the transfer of an allocation to a province, municipality or public entity in error is regarded as not legally due to that province, municipality or public entity, as the case may be. (2) A transfer contemplated in subsection (1), must be recovered, without delay, by 10 the responsible transferring national officer. (3) Despite subsection (2), the National Treasury may instruct that the recovery contemplated in subsection (2) be effected by set-off against future transfers to the province, municipality or public entity, which would otherwise become due in accordance with a payment schedule. 15 Allocations not listed in Schedules 37. (1) An allocation not listed in the Schedules referred to in sections 7 and 8 may only be made in terms of section 6(3). (2) The National Treasury must publish the allocations and frameworks for such allocations in the Gazette, prior to the transfer of any funds to a province or municipality. 20 Allocations in emergency situations 38. (1) Despite anything to the contrary contained in this Act or any other law, to defray expenditure of an exceptional nature which cannot, without serious prejudice to the public interest, be postponed to a future appropriation of funds— (a) (b) the Minister may, in accordance with section 16 of the Public Finance Management Act and subject to conditions, make an allocation to a province or municipality from the National Revenue Fund; and the MEC for Finance in a province may, in accordance with section 25 of the Public Finance Management Act and subject to conditions, make an allocation to a municipality from the Provincial Fund. 25 30 (2) The relevant treasury must publish any allocation and the conditions subject to which the allocations were made, if any, in the Gazette. Implementation of changes to power or function of municipality

39. Despite anything to the contrary contained in any law, the effective date of any changes to the powers and functions of a municipality effected in terms of section 84(3) or 85 of the Municipal Structures Act that impacts on the allocations made under this Act take effect at the commencement of the Division of Revenue Act for the next financial year only. Preparations for next financial year and 2008/09 municipal financial year 40. (1) (a) The receiving officer of an Infrastructure Grant to Provinces must, by 31 July 2007, submit detailed infrastructure plans in a format determined by the National Treasury, to the provincial treasury. (b) The infrastructure plans must indicate the prioritised projects to be funded from the allocations for the next financial year and the 2009/10 financial year as set out in column B of Schedule 4. (c) The provincial treasury must— (i) review the infrastructure plans of all receiving officers and submit the integrated plans to the National Treasury by 31 August 2007, together with the provincial budget submission; (ii) ensure that the infrastructure budgets of the receiving departments include allocation for project design and initiation of procurement for projects to be implemented in 2009/10, and that infrastructure budgets are aligned with cash flow requirements of the planned projects in a given year; and 35 40 45 50 42 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (iii) ensure that the infrastructure budgets of the receiving departments make adequate provision for operations and maintenance associated with newly constructed or upgraded infrastructure. (2) (a) The transferring national officer of a conditional allocation must, by 9 November 2007 submit to the National Treasury for approval— (i) the provisional allocations to each province or municipality in respect of new conditional allocations to be made in the next financial year; (ii) any amendments to the envisaged allocations for each province or municipal- ity set out in column B of the Schedules in respect of existing conditional allocations; and the draft frameworks for the allocations referred to in subparagraphs (i) and (ii) in the format to be determined by the National Treasury. (iii) (b) Any proposed amendment or adjustment of the allocation criteria of an existing conditional allocation from the financial year to the next financial year must be agreed with the National Treasury prior to the submission of the allocations and draft frameworks referred to in paragraph (a)(ii) and (iii). (c) (i) The final allocations referred to in paragraph (a)(i) and (ii) must be submitted to the National Treasury by 7 December 2007 for presentation to the Budget Council and Cabinet. (ii) If the transferring national officer fails to submit the allocations referred to in subparagraph (i) by 7 December 2007, the National Treasury may make recommenda- tions on appropriate allocations, taking into consideration the envisaged allocations for the next financial year, to the Budget Council and Cabinet. (3) The National Treasury may, in preparation for the next financial year, instruct departments and municipalities to submit to it such plans and information for any conditional allocation as it may determine at specified times prior to the start of the next financial year. Expenditure prior to commencement of Division of Revenue Act, 2008

41. Despite sections 3(2), 7(2) and 8(2), if the annual Division of Revenue Act for the next financial year has not commenced before or on 1 April 2008, the National Treasury may, determine that an amount not exceeding 45 per cent of the total amount of each allocation made in terms of sections 3(1), 7(1) and 8(1) be transferred to the relevant province or municipality as a direct charge against the National Revenue Fund. CHAPTER 6 GENERAL Allocations by public entities to provinces or municipalities

42. Allocations by public entities to provinces or municipalities 43. Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations

44. Unauthorised and irregular expenditure 45. Financial misconduct

46. Delegations and assignments 47. 48. 49. 50. Exemptions Regulations Repeal of laws Short title and commencement 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— ‘‘category A, B or C municipality’’ has the meaning assigned to each category in terms of the Municipal Structures Act; ‘‘conditional allocation’’ means a conditional allocation to a province, local government or municipality from the national government’s share of revenue raised nationally, contemplated in section 214(1)(c) of the Constitution of the Republic of South Africa, 1996; 5 10 15 20 25 30 35 40 8 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 ‘‘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 of Public Deposits Act, 1984 (Act No. 46 of 1984); ‘‘financial year’’ means the financial year commencing on 1 April 2007 and ending on 31 March 2008; ‘‘framework’’ means the conditions and other information in respect of a conditional allocation published by the National Treasury in terms of section 22; ‘‘Municipal Finance Management Act’’ means the Local Government: Munici- pal Finance Management Act, 2003 (Act No. 56 of 2003); ‘‘municipal financial year’’ means the financial year of a municipality commenc- ing on 1 July and ending on 30 June; ‘‘next financial year’’ means the financial year commencing on 1 April 2008 and ending on 31 March 2009; ‘‘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 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 48; ‘‘primary bank account’’— (a) in relation to a province, means a bank account of the Provincial Revenue Fund held with a commercial bank which the head of the department in the provincial treasury has certified to the National Treasury as the bank account into which all conditional allocations, other than the Gautrain Rapid Link allocation, in terms of this Act must be deposited; and in relation to a municipality, means the bank account of the municipality as determined in terms of section 8 of the Municipal Finance Management Act; ‘‘Public Finance Management Act’’ means the Public Finance Management Act, 1999 (Act No. 1 of 1999); ‘‘quarter’’ means— (a) 1 April to 30 June; (b) 1 July to 30 September; (c) 1 October to 31 December; or (d) 1 January to 31 March; ‘‘receiving officer’’— (a) in relation to a Schedule 4 or 5 allocation transferred to a province, means the accounting officer of the provincial department which receives that allocation or a portion thereof for spending via an appropriation from its Provincial Revenue Fund; or in relation to a Schedule 4 or 6 allocation transferred to a municipality, the accounting officer of the municipality; (b) (b) ‘‘this Act’’ includes any framework or allocation published or any regulation or determination made or instruction given under this Act; ‘‘transferring national officer’’ means the accounting officer of a national department that transfers a Schedule 4, 5 or 6 allocation to a province or municipality or makes a Schedule 7 allocation on behalf of a municipality. (2) Any determination or instruction in terms of this Act must be in writing. Objects of Act

42. The accounting officer of a provincial department or municipality that receives funds from a public entity as a grant, sponsorship or donation, must disclose in its financial statements, the purpose and amount of each such grant, sponsorship or donation received. Liability for costs incurred in violation of principles of co-operative governance and intergovernmental relations 43. (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) In the event that a dispute is referred back by a court in accordance with section 41(4) of the Constitution of the Republic of South Africa, 1996, 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 a prescribed procedure, be recovered without delay from the person who caused the organ of state not to comply with the requirements of subsection (1). 5 10 15 20 25 30 35 40 45 50 55 44 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 Unauthorised and irregular expenditure 44. (1) The following transfers constitute unauthorised expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act, as the case may be, where relevant: (a) A transfer prohibited in terms of section 24(2) of this Act; or (b) a transfer by a transferring national officer to a bank account of a province or municipality that is not the primary bank account, or, in respect of provinces, a corporation for public deposits account. 5 (2) Any transfer made or spending of an allocation in contravention of this Act constitutes irregular expenditure in terms of the Public Finance Management Act and the Municipal Finance Management Act. 10 Financial misconduct 45. (1) Despite anything to the contrary contained in any law, any serious or persistent non-compliance with a provision of this Act constitutes financial misconduct. (2) Section 84 of the Public Finance Management Act and section 171(4) of the Municipal Finance Management Act apply in respect of financial misconduct in terms of subsection (1). 15 Delegations and assignments 46. (1) The Minister may, in writing, delegate any of the powers entrusted to the National Treasury in terms of this Act and 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 subdelegate, in writing, the delegated power or assigned duty to another National Treasury official; 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 confirm, vary or revoke any decision taken by an official as a result of a delegation, subject to any rights that may have vested as a consequence of the decision. Exemptions 47. (1) The National Treasury may, on written application by a transferring national or provincial officer, exempt such officer in writing from complying with a provision of this Act. (2) Any exemption granted in terms of subsection (1) must set out the period and conditions, if any, to which it is subject and must be published in the Gazette. Regulations

48. The Minister may, by notice in the Gazette, make regulations regarding— (a) anything which must or may be prescribed in terms of this Act; and (b) any ancillary or incidental administrative or procedural matter that it is necessary to prescribe for the proper implementation or administration of this Act. 20 25 30 35 40 Repeal of laws 49. (1) Subject to subsection (2), the Division of Revenue Act, 2006 (Act No. 2 of 45 2006), is hereby repealed. (2) The repeal of the Division of Revenue Act, 2006, does not affect any duty or obligation set out in that Act, the execution of which is still outstanding. Short title and commencement

50. This Act is called the Division of Revenue Act, 2007, and takes effect on 1 April 2007 or the date of publication thereof by the President in the Gazette, whichever is the later date. 50 46 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 SCHEDULE 1 EQUITABLE DIVISION OF REVENUE RAISED NATIONALLY AMONG THE THREE SPHERES OF GOVERNMENT Spheres of Government Column A 2007/08 Allocation R'000 Column B Forward Estimates 2008/09 R'000 2009/10 R'000 National1,2 Provincial Local TOTAL

2. The objects of this Act are to— (a) provide for the equitable division of revenue raised nationally among the three spheres of government; (b) promote better co-ordination between policy, planning, budget preparation and execution processes between and within the different spheres of government; (c) promote predictability and certainty in respect of all allocations to provinces and municipalities in order that such governments may plan their budgets over a multi-year period; 5 10 15 20 25 30 35 40 45 50 55 10 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (d) promote transparency and equity in the resource allocation process; and (e) promote accountability by ensuring that all allocations are reflected on the budgets of receiving provinces and municipalities. CHAPTER 2 EQUITABLE SHARE ALLOCATIONS Equitable division of revenue raised nationally among spheres of government 3. (1) Revenue raised nationally in respect of the financial year must be divided among the national, provincial and local spheres of government for their equitable share allocations as set out in Column A of Schedule 1. (2) An envisaged division of revenue anticipated to be raised in respect of the next financial year and the 2009/10 financial year, and which is subject to the provisions of the annual Division of Revenue Act in respect of those financial years, is set out in Column B of Schedule 1. Equitable division of provincial share among provinces 5 10 4. (1) Each province’s equitable share of the provincial share of revenue raised 15 nationally in respect of the 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 next financial year and the 2009/10 financial year, and which is subject to the provisions of the annual Division of Revenue Act for those financial years, is set out in Column B of Schedule 2. (3) Each province’s equitable share allocation contemplated in subsection (1) must be transferred to the corporation for public deposits account of the province, in accordance with a payment schedule determined by the National Treasury in terms of section 33. Equitable division of local government share among municipalities 5. (1) Each municipality’s share of local government’s equitable share of revenue raised nationally in respect of the 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 next financial year and the 2009/10 financial year, and which is subject to the provisions of the annual Division of Revenue Act for those financial years, is set out in Column B of Schedule 3. (3) Each municipality’s equitable share contemplated in subsection (1) must be transferred to the primary bank account of the municipality in three transfers before the end of July, November and February in the financial year, in accordance with a payment schedule determined by the National Treasury in terms of section 33. Shortfalls and excess revenue 6. (1) If actual revenue raised nationally in respect of the financial year falls short of the anticipated revenue set out in Schedule 1, the national government bears the shortfall. (2) If actual revenue raised nationally in respect of the financial year exceeds the anticipated revenue set out in Schedule 1, the excess accrues to the national government, subject to subsection (3), to be used to reduce borrowing or pay debt as part of its share of revenue raised nationally, in addition to its share in column A of Schedule 1. (3) The national government may appropriate a portion of its equitable share or excess revenue contemplated in subsection (2) to make further allocations in an adjustments budget to— (a) national departments; or (b) provinces or municipalities, as a conditional or an unconditional allocation. 20 25 30 35 40 45 12 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 CONDITIONAL ALLOCATIONS TO PROVINCES AND MUNICIPALITIES CHAPTER 3 Part 1 Conditional allocations Conditional allocations to provinces 7. (1) Conditional allocations to provinces in respect of the financial year from the national government’s share of revenue raised nationally are set out in Column A of the following Schedules: (a) Schedule 4 specifying allocations to provinces to supplement the funding of programmes or functions funded from provincial budgets; and (b) Schedule 5 specifying specific-purpose allocations to provinces. (2) An envisaged division of conditional allocations to provinces from the national government’s share of revenue anticipated to be raised nationally for the next financial year and the 2009/10 financial year, which is subject to the annual Division of Revenue Act for those years, is set out in Column B of the Schedules referred to in subsection (1). Conditional allocations to municipalities 5 10 15 8. (1) Conditional allocations to local government in respect of the financial year from the national government’s share of revenue raised nationally are set out in Column A of the following Schedules: (a) Schedule 4 specifying allocations to municipalities to supplement the funding 20 of functions funded from municipal budgets; and (b) Schedule 6 specifying specific-purpose allocations to municipalities; and (c) Schedule 7 specifying allocations-in-kind to municipalities for designated special programmes. (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 next financial year and the 2009/10 financial year, which is subject to the annual Division of Revenue Act for those years, is set out in Column B of the Schedules referred to in subsection (1). (3) The National Treasury must publish the share of each municipality in respect of the local government allocations contemplated in subsections (1) and (2) in the Gazette in terms of section 22. Part 2 Duties of accounting authorities and treasuries in respect of Schedule 4, 5, 6 or 7 allocations Duties of transferring national officer in respect of Schedule 4 allocation 9. (1) The transferring national officer of a Schedule 4 allocation is responsible for— (a) ensuring that transfers to all provinces and municipalities are made in accordance with the payment schedule approved in terms of section 33, unless allocations are withheld or stopped in terms of section 25 or 26; is approved by the National Treasury; (b) monitoring expenditure and non-financial performance information on programmes funded by an allocation, provided that any monitoring programme or system— (i) (ii) does not impose any undue administrative burden on receiving provinces and municipalities beyond the provision of standard management information; is compatible and integrated with and does not duplicate other relevant and related national, provincial and local systems; and (iii) 25 30 35 40 45 14 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (c) is consistent with sections 11(2) and 23. (iv) evaluating the performance of programmes funded or partially funded by the allocation and the submission of such evaluations to the National Treasury within four months in respect of a province and six months in respect of a municipality after the end of the financial year. 5 (2) Where two or more national departments have responsibilities relating to a Schedule 4 allocation, the transferring national officer must co-ordinate the roles and responsibilities of such national departments and ensure that those roles and responsibilities— (a) are exercised in a manner that does not duplicate the responsibilities as set out 10 in subsection (1); and (b) do not impose any undue administrative burden on provinces or municipali- ties beyond the provision of standard management information. Duties of transferring national officer in respect of Schedule 5, 6 or 7 allocation 10. (1) A transferring national officer must— (a) not later than 14 days after this Act takes effect certify to the National Treasury that— (i) allocation frameworks, including conditions and monitoring provisions, are reasonable and do not impose an undue administrative burden on receiving provincial governments and municipalities beyond the provi- sion of standard management information; (iii) (ii) monitoring provisions are compatible and integrated with and do not duplicate other relevant and related national, provincial and local systems; in respect of a Schedule 5 allocation, any business plans requested in respect of how allocations will be utilised by a province have been approved prior to the start of the financial year; in respect of a Schedule 6 allocation, any business plans requested in respect of how allocations will be utilised by a municipality have been approved prior to the start of the municipal financial year; (iv) (b) (c) transfer funds only after information required in terms of this Act has been provided to the National Treasury; transfer funds only in accordance with a payment schedule determined in accordance with section 33; (d) deposit funds only into the primary bank account of a province or municipality, or, where appropriate, into the corporation for public deposits account of a province or the bank account designated for transfer of the Gautrain Rapid Rail Link allocation in accordance with section 16; and ensure that all other arrangements or requirements necessary for the transfer of an allocation have been complied with prior to the start of the financial year. (2) The transferring national officer must submit all information and documentation referred to in subsection (1) (a) to the National Treasury within 14 days after this Act takes effect. (e) (3) A transferring national officer who has not complied with subsection (1) must transfer such allocation as may be instructed by the National Treasury, including as an unconditional allocation. (4) Before making the first transfer of any allocation, the transferring national officer must take note of any notice in terms of section 32(1) from the National Treasury outlining the details of the account for each province or municipality. (5) Despite anything to the contrary contained in any law, a transferring national officer must in respect of any allocation, as part of the report contemplated in section 40(4)(c) of the Public Finance Management Act, not later than 20 days after the end of each month, and in the format determined by the National Treasury, submit to the National Treasury, information for the month reported on and for the 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 withheld or stopped from any province or municipality, the reasons for the withholding or stopping and the steps taken by the transferring national officer and the receiving officer to deal with the matters or causes that necessitated the withholding or stopping of the payment; 15 20 25 30 35 40 45 50 55 60 16 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (c) (d) (e) the actual expenditure incurred by the province or municipality in respect of a Schedule 5 or 6 allocation; the actual expenditure incurred by the transferring national officer in respect of a Schedule 7 allocation; and such other issues as the National Treasury may determine. (6) The transferring national officer must evaluate the performance of programmes funded or partially funded by the allocation and submit such evaluations to the National Treasury within four months in respect of a province and six months in respect of a municipality after the end of the financial year. Duties of receiving officer in respect of Schedule 4 allocation 11. (1) A receiving officer is responsible for— (a) complying with the framework for a Schedule 4 allocation as published in terms of section 22; and the manner in which it allocates and spends a Schedule 4 allocation. (b) (2) The receiving officer of a municipality must— (a) ensure and certify to the National Treasury that the municipality— (i) indicates, or if required, exclusively appropriates each programme funded or partially funded by this allocation in its annual budget; and (ii) makes public, in accordance with the requirements 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; and (b) as part of the report required in terms of section 71 of the Municipal Finance Management Act, report to the National Treasury and the transferring national officer on spending and performance against programmes. (3) The receiving officer in a province must— (a) (b) submit, as part of the report required in section 40(4)(c) of the Public Finance Management Act, reports to the relevant provincial treasury on spending and performance against programmes; and submit a quarterly performance report within 30 days after the end of each quarter to the transferring national officer. (4) The receiving officer must report against programmes funded or partially funded by a Schedule 4 allocation against the relevant framework in its annual financial statements and annual report. (5) The receiving officer must, within two months after the end of the financial year and where relevant the municipal financial year, evaluate its performance in respect of programmes funded or partially funded by an allocation and submit such evaluation to the transferring national officer. Duties of receiving officer in respect of Schedule 5 or 6 allocation 12. (1) The relevant receiving officer must, in respect of an allocation transferred to— (a) a province, as part of the report required in section 40(4)(c) of the Public Finance Management Act, submit a report to the relevant provincial treasury and the transferring national officer; and (b) a municipality, as part of the report required in terms of section 71 of the to the relevant Municipal Finance Management Act, submit a report transferring national or provincial officer. (2) A report by a province in terms of subsection (1) must set out for that month and for the financial year up to the end of that month— (a) (b) (c) (d) (e) (f) the amount received by the province; the amount of funds stopped or withheld from the province; the actual expenditure by the province in respect of a Schedule 5 allocation; the extent of compliance with the conditions of an allocation provided for in a framework and with this Act; an explanation for any material problems experienced by the province regarding an allocation which has been received and a summary of the steps taken to deal with such problems; and such other issues and information as the National Treasury may determine. 5 10 15 20 25 30 35 40 45 50 55 18 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (3) (a) Subsections (1)(a) and (2) do not apply to the receiving officer of the Gautrain Rapid Rail Link allocation. (b) The receiving officer of the Gautrain Rapid Rail Link allocation must at the end of each quarter submit a report to the transferring national officer, detailing the payment made in that quarter to meet its payment obligation in terms of the public-private partnership agreement entered into by the province in accordance with regulations issued under the Public Finance Management Act. (c) Copies of payment certificates issued in terms of the public-private partnership agreement must be submitted together with the reports referred to in paragraph (b). 5 (4) A report by a municipality in terms of subsection (1) must set out for that month 10 and for the financial year up to the end of that month— (a) (b) (c) (d) the amount of funds stopped or withheld from the municipality; the extent of compliance with the conditions of an allocation provided for in a framework and with this Act; an explanation for 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 or the effect of such variations; and such other issues and information as the National Treasury may determine. (5) The receiving officer of the 2010 FIFA World Cup Stadiums Development Grant must in addition to subsection (1)— (a) include in the report contemplated in subsection (1) the cash flow projections for the stadium construction or upgrading in the format determined by the transferring national officer; and (b) attach to the report contemplated in subsection (1) copies of payment certificates issued in terms of the construction contract entered into by the municipality in accordance with regulations issued under the Municipal Finance Management Act. (6) The receiving officer must, within two months after the end of the financial year and where relevant the municipal financial year, evaluate its performance in respect of programmes or functions funded or partially funded by an allocation and submit such evaluation to the transferring national officer. Duties in respect of annual financial statements and annual reports for 2007/08 13. (1) The 2007/08 financial statements of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6 or 7 must, in addition to any requirements in terms of any other applicable law— (a) (b) indicate the total amount of that allocation transferred to a province or municipality; indicate the transfers, if any, that were withheld in respect of each province or municipality; indicate any re-allocations by the National Treasury in terms of section 27; (c) (d) certify that all transfers to a province or municipality were deposited into the primary bank account of a province or municipality, or where appropriate, into the corporation for public deposits account of a province; and indicate the funds, if any, utilised for the administration of the allocation by the receiving officer. (e) (2) The 2007/08 annual report of a national department transferring any funds in respect of an allocation set out in Schedule 4, 5, 6 or 7 must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) (d) indicate the reasons for the withholding of any transfers to a province or municipality; indicate to what extent provinces or municipalities were monitored for compliance with the conditions of an allocation provided for in the relevant framework and the provisions of this Act; indicate to what extent the allocation achieved its purpose and outputs; and indicate any non-compliance with this Act, and the steps taken to deal with such non-compliance. 15 20 25 30 35 40 45 50 55 20 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (3) The 2007/08 financial statements of a provincial department receiving an allocation in terms of Schedule 4 or 5, must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) indicate the total amount of all allocations received; indicate the total amount of actual expenditure on all allocations except Schedule 4 allocations; and certify that all transfers in terms of this Act to the province were deposited into the primary bank account of the province, or where appropriate, into the corporation for public deposits account of a province. (4) The 2007/08 annual report of a provincial department receiving an allocation in terms of Schedule 4 or 5, must, in addition to any requirements in terms of any other applicable law— (a) (b) (c) indicate to what extent the province met the conditions, provided for in the relevant framework of such an allocation, and complied with the provisions of this Act; indicate the extent to which the objectives and outputs of the allocation were achieved; and contain such other information as the National Treasury may determine. (5) The 2007/08 financial statements and annual report of a municipality must be prepared in accordance with the Municipal Finance Management Act. (6) The National Treasury may determine how transferring departments and receiving municipalities report on local government allocations on a quarterly basis to facilitate the audit of allocations for both the national and municipal financial years. Part 3 Matters relating to specific Schedule 4 allocations 5 10 15 20 25 Infrastructure Grant to Provinces 14. (1) The Infrastructure Grant to Provinces set out in Schedule 4 supplements the funding of infrastructure programmes funded from provincial budgets to enable provinces to address backlogs in provincial infrastructure. (2) A province must ensure that its provincial departments responsible for education, 30 health and roads— (a) are responsible for all capital and maintenance budgets and spending for those functions; (b) enter into, implement and manage service delivery agreements with national or provincial departments, national or public entities and any other organs of state, where such departments, entities or other organs of state manage or undertake construction or maintenance on their behalf; and (c) participate, together with the provincial department responsible for public works in the Infrastructure Delivery Improvement Programme facilitated by the National Treasury, unless the National Treasury exempts any such department from participation. (3) (a) A province, in allocating the Infrastructure Grant to Provinces— (i) must take into account the capacity of the receiving provincial department to spend and manage infrastructure, based on the extent of any approved roll-overs in the 2006/07 financial year and any projected roll-overs in the 2007/08 financial year; and (ii) may, where a receiving provincial department lacks capacity designate an amount not exceeding four percent of the allocation for acquiring such capacity, to facilitate delivery. (b) The percentage referred to in subsection (3)(a)(ii) must be informed by a capacity plan prepared by the receiving provincial department and approved by the provincial treasury. 35 40 45 50 22 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 Municipal Infrastructure Grant 15. (1) The Municipal Infrastructure Grant set out in Schedule 4 supplements the funding of infrastructure programmes funded from municipal budgets to enable municipalities to address backlogs in municipal infrastructure required for the provision of basic services. (2) The Municipal Infrastructure Grant— (a) must be transferred, directly to a category A, B or C municipality that has the powers and functions referred to in section 84 of the Municipal Structures Act to provide municipal infrastructure in respect of those powers and functions; and (b) may be transferred via the relevant category C municipality to a category B municipality if— (i) (ii) the allocation to the category B municipality is less than R2 million; or the transferring national officer, in consultation with the National Treasury, identifies the category B municipality as not being able to manage or administer the allocation. (3) Allocations referred to in subsection (2)(b) must be listed as an allocation to the category B municipality in the publications referred to in section 22(1)(a). (4) A municipality receiving the Municipal Infrastructure Grant must table a three-year capital budget as part of its budget for the 2007/08 financial year in accordance with the Municipal Finance Management Act, unless exempted in terms of that Act. Part 4 Matters relating to specific Schedule 5 allocations Gautrain Rapid Rail Link Grant 16. (1) The transferring national officer of the Gautrain Rapid Link Grant must, in addition to the duties contemplated in sections 12 and 33, take appropriate steps to ensure that transfers are made timely and in a manner that allows the province to meet its payment obligation in terms of the public-private partnership agreement entered into by the province in accordance with regulations issued under the Public Finance Management Act. (2) The transferring national officer must transfer the Gautrain Rapid Rail Link allocation to the bank account designated for transfer in the dedicated banking account configuration established for the transfer of the Gautrain Rapid Rail Link allocation in accordance with a directive issued by the National Treasury under section 10(2)(a) of the Division of Revenue Act, 2006. Integrated Housing and Human Settlement Development Grant: Accreditation of municipalities 17. (1) The receiving officer of an Integrated Housing and Human Settlement Development allocation must— (a) facilitate applications for accreditation in terms of section 10 of the Housing Act, 1997 (Act No. 107 of 1997), and the accreditation framework from all municipalities identified by the transferring national officer in respect of each province; and (b) before 28 November 2007, consider the applications of the municipalities and inform their accounting officers of the granting or refusal of the application for accreditation. (2) (a) A municipality whose accreditation application was refused may lodge an objection to the refusal with the transferring national officer. (b) The transferring national officer must on receipt of an objection take all necessary steps to facilitate accreditation as soon as possible, but no later than 60 days after the objection was received. (3) Accreditation granted in terms of subsection (1) must be implemented progressively and must at least include— 5 10 15 20 25 30 35 40 45 50 (a) authority to administer housing programmes, including the administration of 55 all housing subsidy applications; 24 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (b) authority to grant subsidies and approve projects, subject to subsection (4), to be funded from uncommitted housing subsidy funds from the 2008/09 financial year; an obligation to comply with the capacity and system requirements prescribed by the provincial accounting officer responsible for housing; (c) (d) an obligation to provide reports on housing demand and delivery to the provincial accounting officer quarterly or at shorter intervals when requested; and an obligation to provide information on the levying and collection of rental in respect of all municipal owned houses to the provincial accounting officer. (e) 5 10 (4) An accredited municipality must, in exercising its authority in terms of subsection (3)(b)— (a) take into account any criteria for the prioritisation of projects as determined by the province; (b) comply with national housing policies and programmes; and (c) participate in housing programme forums established by the transferring 15 national department. (5) Accreditation in terms of the Housing Act, 1997 (Act No. 107 of 1997), does not constitute an assignment for the purposes of section 3 of the Financial and Fiscal Commission Act, 1997 (Act No. 99 of 1997), section 35 of the Public Finance Management Act and sections 9 and 10 of the Municipal Systems Act. (6) (a) The receiving officer must in the interest of facilitating the commencement and continued implementation of the housing programme consider advancing a portion of the allocation for the financial year, on such conditions as it may determine, to a municipality when requested to do so by the municipality. (b) Where a dispute arises between a receiving officer and a municipality in respect of the need for an advance referred to in paragraph (a), the municipality may request the transferring national officer to mediate the dispute. (c) The transferring national officer must on receipt of a request referred to in paragraph (b) take all necessary steps to resolve the dispute as soon as possible, but no later than 60 days after the request was received. (d) No advance in terms of paragraph (a) may be made in respect of implementation activities to be undertaken in the next financial year. (7) No allocation referred to in section 31(1)(b)(i) or (ii) made to a municipality as a result of the accreditation of that municipality, may be amended unless the relevant transferring national officer has agreed to the proposed amendment. Part 5 Matters relating to specific Schedule 6 allocations 2010 FIFA World Cup Stadiums Development Grant 18. (1) The transferring national officer of a 2010 FIFA World Cup Stadiums Development Grant must, in addition to the duties contemplated in section 10, take appropriate steps to ensure that— (a) spending on stadiums in each World Cup Host City— (i) does not exceed the amounts appropriated for that purpose on municipal budgets; and (b) (c) (ii) are in accordance with the approved payment schedule; the Municipal Finance Management Act is adhered to; and expert technical, engineering and project management support necessary to ensure the construction or upgrading of the relevant stadiums are provided to the World Cup Host Cities. (2) A receiving officer must, in addition to the duties contemplated in section 12— (a) ensure that the amount budgeted for the construction or upgrading of the relevant stadium and supporting infrastructure takes into account the allocation and indicative allocations for the grant set out in Column B of Schedule 5; (b) ensure that procurement processes, contract specifications and project management activities comply with all requirements set by the transferring national officer; 20 25 30 35 40 45 50 55 26 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 (c) (d) ensure that spending is in accordance with the approved payment schedule; and in addition to complying with the reporting requirements set out in section 12, provide such information and reports, within the specified timeframes, to the transferring national officer as he or she may request in the performance of the duties provided for in subsection (1). (3) (a) The transferring national officer must, after consultation with receiving officers, not later than 30 days after this Act takes effect submit a monitoring plan to the National Treasury. (b) The plan must set out the key performance indicators, financial procedures, internal audit processes and monitoring and reporting mechanisms of the national department in order to ensure the effective and efficient construction or upgrading of the relevant stadiums. (4) Any expenditure by a municipality on a relevant stadium that exceeds the allocation and anticipated allocations set out in Schedule 5 must be funded from the municipal budget. (5) In addition to the requirements of the Municipal Finance Management Act, the disposal of the stadium by the municipality prior to the completion of the 2010 FIFA Soccer World Cup event is subject to the approval of the transferring national officer and the National Treasury. (6) (a) The transferring national officer and the receiving officer of a 2010 FIFA World Cup Stadiums Development Grant may enter into an agreement to further clarify the provisions of this Act and the relevant framework and to enhance the implementation of the allocation. (b) Any provision of an agreement referred to in paragraph (a) that contradicts, conflicts with or purports to amend or negate the provisions of this Act, the relevant framework, any provision of the Public Finance Management Act or any provision of the Municipal Finance Management is invalid. Part 6 Matters relating to specific Schedule 7 allocations Intergrated National Electrification Programme Grant 19. (1) (a) The transferring national officer must ensure that Eskom Holdings Limited’s implementation of the National Electrification Programme within a munici- pality is aligned with the Integrated Development Plan, prepared in accordance with the Municipal Systems Act, of that municipality. (b) Eskom Holdings Limited must within 30 days after the end of each month report to the relevant municipality, the transferring national officer and the National Treasury on the amount spent on the implementation of the National Electrification Programme. Bulk Infrastructure Grant 5 10 15 20 25 30 35

1. National share includes conditional allocations to provincial and local spheres, debt service cost 1. and the contingency reserve.

2. The direct charges for the provincial equitable share are netted out. 341 926 238 171 271 393 20 675 620 533 873 251 376 949 606 193 473 825 23 774 767 594 198 198 405 072 704 215 784 312 29 444 144 650 301 160 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 2007/08 Allocation R'000 27 073 802 10 745 189 28 217 485 37 067 018 22 339 538 14 140 126 4 597 686 11 972 842 15 117 707 171 271 393 Column B Forward Estimates 2008/09 R'000 30 585 482 12 137 283 31 878 070 41 870 497 25 237 308 15 972 436 5 194 044 13 524 310 17 074 395 193 473 825 2009/10 R'000 34 113 897 13 536 283 35 556 007 46 697 600 28 148 861 17 813 772 5 793 243 15 083 422 19 041 227 215 784 312 48 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality EASTERN CAPE National Financial Year Column A 2007/08 Allocation R'000 Column B Forward Estimates 2008/09 R'000 2009/10 R'000 A Nelson Mandela 573 411 658 377 814 909 EC101 B EC102 B EC103 B EC104 B EC105 B EC106 B EC107 B EC108 B EC109 B C DC10 Total: Cacadu Municipalities Camdeboo Blue Crane Route Ikwezi Makana Ndlambe Sundays River Valley Baviaans Kouga Koukamma Cacadu District Municipality EC121 B EC122 B EC123 B EC124 B EC125 B EC126 B EC127 B EC128 B C DC12 Total: Amatole Municipalities Mbhashe Mnquma Great Kei Amahlathi Buffalo City Ngqushwa Nkonkobe Nxuba Amatole District Municipality EC131 B EC132 B EC133 B EC134 B EC135 B EC136 B EC137 B EC138 B C DC13 Total: Chris Hani Municipalities Inxuba Yethemba Tsolwana Inkwanca Lukhanji Intsika Yethu Emalahleni Engcobo Sakhisizwe Chris Hani District Municipality B B B B C Total: Ukhahlamba Municipalities EC141 EC142 EC143 EC144 DC14 Elundini Senqu Maletswai Gariep Ukhahlamba District Municipality EC151 B EC152 B EC153 B EC154 B EC155 B EC156 B EC157 B C DC15 Total: O.R Tambo Municipalities Mbizana Ntabankulu Qaukeni Port St. Johns Nyandeni Mhlontlo King Sabata Dalindyebo O.R. Tambo District Municipality EC05b2 B EC05b3 B C DC44 Total: Alfred Nzo Municipalities Umzimvubu Matatiele Alfred Nzo District Municipality 14 102 15 061 5 694 26 379 21 800 12 393 5 905 19 213 10 845 48 719 180 112 37 585 53 919 11 354 32 636 252 125 22 215 34 154 7 700 283 953 735 639 15 372 9 068 6 480 40 858 33 276 24 535 22 662 12 891 145 668 310 810 24 351 31 230 8 366 9 109 65 346 138 403 36 538 20 427 35 629 21 719 42 290 32 538 60 441 210 420 460 003 50 978 34 706 66 255 151 939 16 340 17 439 6 569 30 565 25 262 14 328 6 818 22 326 12 567 55 024 207 240 43 368 62 283 13 112 37 692 293 317 25 644 39 445 8 899 324 418 848 178 17 806 10 442 7 476 47 233 38 350 28 292 26 149 14 900 167 430 358 079 28 080 36 087 9 675 10 539 75 331 159 713 42 116 23 538 41 095 25 028 48 821 37 557 70 156 242 790 531 099 39 643 40 067 74 452 154 162 21 103 22 493 8 420 39 476 32 636 18 433 8 753 28 982 16 233 60 963 257 492 55 610 80 013 16 837 48 407 381 450 32 907 50 661 11 441 384 209 1 061 535 22 983 13 342 9 584 60 761 49 071 36 236 33 528 19 161 211 780 456 446 35 968 46 385 12 453 13 576 94 784 203 166 53 903 30 108 52 654 32 017 62 652 48 183 90 885 305 360 675 763 50 839 51 386 93 841 196 066 Total: Eastern Cape Municipalities 2 550 317 2 916 848 3 665 377 50 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality FREE STATE FS161 B FS162 B FS163 B C DC16 Total: Xhariep Municipalities Letsemeng Kopanong Mohokare Xhariep District Municipality FS171 B FS172 B FS173 B C DC17 Total: Motheo Municipalities Naledi Mangaung Mantsopa Motheo District Municipality B B B B B C Total: Lejweleputswa Municipalities Masilonyana Tokologo Tswelopele Matjhabeng Nala Lejweleputswa District Municipality FS181 FS182 FS183 FS184 FS185 DC18 B B B B B C Total: Thabo Mofutsanyana Municipalities Setsoto Dihlabeng Nketoana Maluti-a-Phofung Phumelela Thabo Mofutsanyana District Municipality FS191 FS192 FS193 FS194 FS195 DC19 FS201 B FS203 B FS204 B FS205 B C DC20 Total: Fezile Dabi Municipalities Moqhaka Ngwathe Metsimaholo Mafube Fezile Dabi District Municipality National Financial Year Column A 2007/08 Allocation Column B Forward Estimates 2008/09 2009/10 19 514 34 947 19 789 7 734 81 984 14 444 236 571 26 048 106 909 383 972 31 887 16 610 23 560 174 279 54 072 63 679 364 087 64 635 51 249 30 143 129 419 21 391 38 448 335 285 64 906 61 188 38 891 29 900 89 872 284 757 22 612 40 502 22 911 8 708 94 733 16 721 275 885 30 173 120 655 443 435 36 939 19 228 27 283 202 810 62 645 71 988 420 894 74 878 59 395 34 902 150 144 24 764 43 607 387 691 75 256 70 866 45 331 34 623 101 359 327 435 29 204 52 326 29 545 10 424 121 499 21 562 360 222 38 948 138 959 559 691 47 685 24 791 35 199 263 842 80 883 79 519 531 920 96 665 76 731 45 018 194 322 31 931 49 244 493 911 97 291 91 442 59 143 44 665 114 089 406 629 Total: Free State Municipalities 1 450 085 1 674 187 2 113 650 52 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 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 Ekurhuleni City of Johannesburg City of Tshwane GT02b1 B GT02b2 B C DC46 Total: Metsweding Municipalities Nokeng tsa Taemane Kungwini Metsweding District Municipality GT421 B GT422 B GT423 B C DC42 Total: Sedibeng Municipalities Emfuleni Midvaal Lesedi Sedibeng District Municipality GT481 B GT482 B GT483 B C DC48 Total: West Rand Municipalities Mogale City Randfontein Westonaria West Rand District Municipality National Financial Year Column A 2007/08 Allocation Column B Forward Estimates 2008/09 2009/10 1 396 748 2 579 342 1 101 416 1 610 592 2 957 189 1 264 591 1 993 397 3 603 759 1 474 114 13 753 34 072 17 750 65 575 237 309 18 907 23 740 161 815 441 771 81 598 36 765 36 392 106 113 260 868 16 020 39 661 20 049 75 731 276 775 22 073 27 565 182 447 508 860 95 659 42 835 42 393 119 743 300 631 20 885 51 647 22 333 94 865 361 436 28 892 35 726 197 910 623 965 126 043 55 860 55 296 139 304 376 503 Total: Gauteng Municipalities 5 845 721 6 717 592 8 166 603 54 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality KWAZULU-NATAL National Financial Year Column A 2007/08 Allocation Column B Forward Estimates 2008/09 2009/10 A eThekwini 1 339 261 1 544 835 1 923 874 B B B B B B C Total: Ugu Municipalities KZ211 KZ212 KZ213 KZ214 KZ215 KZ216 DC21 Vulamehlo Umdoni Umzumbe uMuziwabantu Ezinqolweni Hibiscus Coast Ugu District Municipality B B B B B B B C Total: uMgungundlovu Municipalities uMshwathi uMngeni Mpofana Impendle Msunduzi Mkhambathini Richmond uMgungundlovu District Municipality KZ221 KZ222 KZ223 KZ224 KZ225 KZ226 KZ227 DC22 KZ232 B KZ233 B KZ234 B KZ235 B KZ236 B DC23 C Total:Uthukela Municipalities Emnambithi/Ladysmith Indaka Umtshezi Okhahlamba Imbabazane Uthukela District Municipality KZ241 B KZ242 B KZ244 B KZ245 B C DC24 Total: Umzinyathi Municipalities Endumeni Nquthu Msinga Umvoti Umzinyathi District Municipality KZ252 B KZ253 B KZ254 B C DC25 Total: Amajuba Municipalities Newcastle eMadlangeni Dannhauser Amajuba District Municipality KZ261 B KZ262 B KZ263 B KZ265 B KZ266 B C DC26 Total: Zululand Municipalities eDumbe uPhongolo Abaqulusi Nongoma Ulundi Zululand District Municipality 11 867 10 145 29 295 14 615 8 651 34 761 106 874 216 209 19 353 13 646 7 869 7 806 142 899 9 793 10 243 158 256 369 865 40 115 20 993 10 816 21 191 22 563 104 886 220 565 9 944 22 949 22 683 14 442 69 183 139 201 110 311 4 714 16 521 48 135 179 681 12 647 20 694 27 463 23 849 27 295 103 479 215 427 13 680 11 732 33 783 16 876 9 987 40 447 122 963 249 467 22 356 15 879 9 113 8 997 166 588 11 298 11 827 180 165 426 223 46 447 24 238 12 518 24 472 26 047 120 688 254 410 11 539 26 484 26 128 16 682 79 768 160 602 128 157 5 422 19 060 54 806 207 444 14 614 23 919 31 723 27 496 31 468 119 279 248 499 17 511 15 104 43 272 21 665 12 816 52 626 152 683 315 677 28 720 20 677 11 759 11 516 217 418 14 485 15 184 210 256 530 015 59 908 31 111 16 137 31 424 33 423 150 657 322 660 14 944 33 967 33 401 21 431 99 905 203 647 166 253 6 915 24 432 63 490 261 090 18 787 30 760 40 752 35 208 40 289 150 341 316 137 56 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality National Financial Year Column A 2007/08 Allocation Column B Forward Estimates 2008/09 2009/10 B B B B B C Total: Umkhanyakude Municipalities Umhlabuyalingana Jozini The Big Five False Bay Hlabisa Mtubatuba Umkhanyakude District Municipality KZ271 KZ272 KZ273 KZ274 KZ275 DC27 KZ281 B KZ282 B KZ283 B KZ284 B KZ285 B KZ286 B C DC28 Total: uThungulu Municipalities Mbonambi uMhlathuze Ntambanana Umlalazi Mthonjaneni Nkandla uThungulu District Municipality KZ291 B KZ292 B KZ293 B KZ294 B C DC29 Total: iLembe Municipalities Mandeni KwaDukuza Ndwedwe Maphumulo iLembe District Municipality KZ5a1 B KZ5a2 B KZ5a4 B KZ5a5 B KZ5a6 B C DC43 Total: Sisonke Municipalities Ingwe Kwa Sani Greater Kokstad Ubuhlebezwe Umzimkhulu Sisonke District Municipality 17 519 23 710 4 817 19 091 5 832 68 404 139 375 14 916 72 008 7 056 28 117 8 757 16 877 153 073 300 805 23 331 25 955 21 004 16 237 98 959 185 486 16 933 4 320 17 482 17 112 28 407 80 959 165 213 20 185 27 329 5 536 21 953 6 736 78 824 160 563 17 182 83 820 8 111 32 415 10 114 19 433 173 698 344 774 26 965 30 372 24 206 18 720 113 621 213 884 19 534 4 976 20 282 19 732 32 791 93 369 190 684 25 814 34 976 7 048 27 980 8 653 99 969 204 440 21 967 109 146 10 333 41 501 12 992 24 828 209 452 430 218 34 670 39 896 30 972 23 969 138 752 268 259 25 037 6 361 26 253 25 273 42 073 117 565 242 561 Total: KwaZulu-Natal Municipalities 3 471 087 4 001 386 5 018 577 58 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality National Financial Year Column A 2007/08 Allocation Column B Forward Estimates 2008/09 2009/10 LIMPOPO B B B B B C Total: Greater Sekhukhune District Municipalities Makhuduthamaga Fetakgomo Greater Marble Hall Elias Motsoaledi Greater Tubatse Greater Sekhukhune District Municipality NP03a2 NP03a3 NP03a4 NP03a5 NP03a6 DC47 NP331 B NP332 B NP333 B NP334 B NP335 B C DC33 Total: Mopani Municipalities Greater Giyani Greater Letaba Greater Tzaneen Ba-Phalaborwa Maruleng Mopani District Municipality NP341 B NP342 B NP343 B NP344 B C DC34 Total: Vhembe Municipalities Musina Mutale Thulamela Makhado Vhembe District Municipality NP351 B NP352 B NP353 B NP354 B NP355 B C DC35 Total: Capricorn Municipalities Blouberg Aganang Molemole Polokwane Lepelle-Nkumpi Capricorn District Municipality B NP361 B NP362 B NP364 B NP365 B NP366 B NP367 DC36 C Total: Waterberg Municipalities Thabazimbi Lephalale Mookgopong Modimolle Bela Bela Mogalakwena Waterberg District Municipality 50 469 15 946 24 339 46 699 44 875 143 375 325 703 46 913 46 980 71 241 22 229 18 560 190 465 396 389 11 143 14 390 93 347 85 167 191 707 395 753 28 488 26 402 26 636 147 400 44 070 176 435 449 430 21 420 34 567 8 881 21 552 17 490 92 560 56 784 253 254 58 263 18 358 28 123 53 926 51 807 165 177 375 653 54 169 54 281 82 710 25 715 21 415 219 392 457 682 12 915 16 579 108 307 98 847 221 303 457 950 32 885 30 433 30 773 171 243 50 893 201 040 517 267 24 873 40 045 10 294 25 006 20 268 107 385 64 121 291 993 74 768 23 448 36 145 69 235 66 488 208 089 478 173 69 538 69 757 107 183 33 125 27 456 276 954 584 014 16 684 21 200 140 206 128 034 279 121 585 245 42 197 38 951 39 542 222 189 65 353 246 829 655 062 32 248 51 704 13 303 32 366 26 181 138 991 75 173 369 966 Total: Limpopo Municipalities 1 820 529 2 100 545 2 672 460 60 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality MPUMALANGA B B B B B B B C Total: Gert Sibande Municipalities Albert Luthuli Msukaligwa Mkhondo Pixley Ka Seme Lekwa Dipaleseng Govan Mbeki Gert Sibande District Municipality MP301 MP302 MP303 MP304 MP305 MP306 MP307 DC30 MP311 B MP312 B MP313 B MP314 B MP315 B MP316 B C DC31 Total: Nkangala Municipalities Delmas Emalahleni Steve Tshwete Emakhazeni Thembisile Dr JS Moroka Nkangala District Municipality MP321 B MP322 B MP323 B MP324 B MP325 B C DC32 Total: Ehlanzeni Municipalities Thaba Chweu Mbombela Umjindi Nkomazi Bushbuckridge Ehlanzeni District Municipality National Financial Year Column A 2007/08 Allocation Column B Forward Estimates 2008/09 2009/10 57 774 40 381 35 689 32 319 30 458 17 235 77 275 171 638 462 770 19 797 71 058 36 445 13 727 82 389 86 330 215 577 525 323 28 505 117 864 17 573 94 488 161 651 112 707 532 787 66 828 46 788 41 302 37 406 35 319 19 943 90 116 193 499 531 201 22 942 83 075 42 519 15 888 95 324 99 810 242 974 602 532 33 064 137 040 20 395 109 623 187 190 127 378 614 690 86 056 60 419 53 226 48 216 45 672 25 694 117 691 222 552 659 525 29 635 108 969 55 569 20 481 122 798 128 416 264 254 730 122 42 785 178 055 26 412 141 885 241 443 146 297 776 878 Total: Mpumalanga Municipalities 1 520 880 1 748 423 2 166 525 62 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTHERN CAPE NC451 B NC452 B NC453 B C DC45 Total: Kgalagadi Municipalities Moshaweng Ga-Segonyana Gammagara Kgalagadi District Municipality NC061 B NC062 B NC064 B NC065 B NC066 B NC067 B C DC6 Total: Namakwa Municipalities Richtersveld Nama Khoi Kamiesberg Hantam Karoo Hoogland Khai-Ma Namakwa District Municipality B B B B B B B B C Total: Karoo Municipalities NC071 NC072 NC073 NC074 NC075 NC076 NC077 NC078 DC7 Ubuntu Umsobomvu Emthanjeni Kareeberg Renosterberg Thembelihle Siyathemba Siyancuma Karoo District Municipality B B B B B B NC081 NC082 NC083 NC084 NC085 NC086 DC8 Total: Siyanda Municipalities Mier !Kai! Garib //Khara Hais !Kheis Tsantsabane Kgatelopele Siyanda District Municipality B B B B C Total: Frances Baard Municipalities Sol Plaatje Dikgatlong Magareng Phokwane Frances Baard District Municipality NC091 NC092 NC093 NC094 DC9 National Financial Year Column A 2007/08 Allocation Column B Forward Estimates 2008/09 2009/10 23 078 23 412 7 786 31 443 85 718 4 587 12 982 4 623 7 588 4 996 4 700 20 728 60 205 6 826 11 507 13 749 4 492 5 580 5 278 7 542 12 434 16 973 84 381 3 361 16 676 20 368 5 776 9 584 5 516 29 998 91 279 60 738 16 792 11 010 24 142 53 083 165 765 26 650 27 084 9 039 35 304 98 076 5 293 15 036 5 323 8 775 5 751 5 411 23 386 68 975 7 886 13 304 15 907 5 181 6 423 6 083 8 719 14 400 19 190 97 092 3 861 19 366 23 644 6 656 10 278 6 382 33 919 104 106 70 834 19 418 12 728 27 973 59 891 190 845 34 212 34 885 11 711 41 828 122 636 6 786 19 409 6 806 11 296 7 341 6 910 26 281 84 830 10 135 17 115 20 489 6 638 8 201 7 786 11 215 18 580 21 658 121 817 4 911 25 111 30 634 8 516 13 215 8 226 37 900 128 513 92 502 24 992 16 374 36 126 65 806 235 800 Total: Northern Cape Municipalities 487 348 559 095 693 597 64 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 SCHEDULE 3 DETERMINATION OF EACH MUNICIPALITY'S EQUITABLE SHARE OF THE LOCAL GOVERNMENT SPHERE'S SHARE OF REVENUE RAISED NATIONALLY Number Municipality NORTH WEST B B B B B C Total: Bojanala Platinum Municipalities Moretele Madibeng Rustenburg Kgetlengrivier Moses Kotane Bojanala Platinum District Municipality NW371 NW372 NW373 NW374 NW375 DC37 NW381 B NW382 B NW383 B NW384 B NW385 B C DC38 Total: Central Municipalities Ratlou Tswaing Mafikeng Ditsobotla Ramotshere Moiloa Central District Municipality NW391 B NW392 B NW393 B NW394 B NW395 B NW396 B C DC39 Total: Bophirima Municipalities Kagisano Naledi Mamusa Greater Taung Molopo Lekwa-Teemane Bophirima District Municipality NW401 B NW402 B NW403 B NW404 B NW405 B DC40 C Total: Southern Municipalities Ventersdorp Potchefstroom City of Matlosana Maquassi Hills Merafong City Southern District Municipality National Financial Year Column A 2007/08 Allocation Column B Forward Estimates 2008/09 2009/10 55 568 103 200 97 332 15 675 85 308 162 197 519 280 23 090 22 539 44 315 28 342 28 236 179 723 326 245 20 124 12 785 11 496 34 416 4 223 10 249 87 057 180 350 17 057 34 003 135 346 28 497 65 298 107 264 387 465 64 211 119 941 113 623 18 153 98 713 183 016 597 656 26 657 26 051 51 514 32 785 32 616 205 998 375 620 23 225 14 803 13 294 39 692 4 842 11 865 100 281 208 003 19 744 39 717 157 729 33 011 76 619 117 974 444 794 82 537 155 708 148 585 23 422 127 193 204 464 741 909 34 209 33 499 66 908 42 217 41 899 248 939 467 672 29 794 19 091 17 109 50 852 6 141 15 297 125 424 263 706 25 455 52 001 205 671 42 612 101 209 135 501 562 449 Total: North West Municipalities 1 413 340 1 626 074 2 035 736 66 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 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 2007/08 Allocation Column B Forward Estimates 2008/09 2009/10 A City of Cape Town 1 451 247 1 667 284 1 979 219 WC011 B WC012 B WC013 B WC014 B WC015 B C DC1 Total: West Coast Municipalities Matzikama Cederberg Bergrivier Saldanha Bay Swartland West Coast District Municipality B B B B B C Total: Cape Winelands Municipalities Witzenberg Drakenstein Stellenbosch Breede Valley Breede River Winelands Cape Winelands District Municipality WC022 WC023 WC024 WC025 WC026 DC2 WC031 B WC032 B WC033 B WC034 B C DC3 Total: Overberg Municipalities Theewaterskloof Overstrand Cape Agulhas Swellendam Overberg District Municipality B B B B B B B C Total: Eden Municipalities WC041 WC042 WC043 WC044 WC045 WC047 WC048 DC4 Kannaland Hessequa Mossel Bay George Oudtshoorn Bitou Knysna Eden District Municipality B B B C Total: Central Karoo Municipalities WC051 WC052 WC053 DC5 Laingsburg Prince Albert Beaufort West Central Karoo District Municipality 12 687 10 522 8 964 14 513 10 641 50 455 107 782 17 643 29 109 17 276 26 082 20 085 145 785 255 979 20 720 15 446 6 899 7 765 28 785 79 614 7 718 11 249 17 056 29 693 17 205 9 916 13 331 87 717 193 886 3 535 3 954 11 162 9 155 27 805 14 769 12 198 10 428 16 962 12 447 56 978 123 783 20 496 34 312 20 475 30 543 23 331 164 343 293 499 24 104 18 001 8 007 8 990 32 471 91 573 8 920 13 048 19 869 34 837 19 960 11 521 15 513 98 929 222 597 4 060 4 546 12 915 10 360 31 881 19 234 15 770 13 568 22 238 16 347 62 479 149 636 26 584 45 621 27 536 40 155 30 260 183 220 353 376 31 341 23 493 10 377 11 598 35 771 112 580 11 469 16 886 25 908 45 970 25 834 14 956 20 186 115 442 276 650 5 163 5 793 16 639 12 564 40 160 Total: Western Cape Municipalities 2 116 314 2 430 617 2 911 619 National Total 20 675 620 23 774 767 29 444 144 68 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 2 9 4 9 0 9 3 3 6 1 5 7 7 4 5 8 0 4 3 2 9 1 0 2 6 4 5 0 8 3 4 2 2 8 7 2 7 7 4 2 3 1 6 8 3 0 1 4 8 7 4 2 6 3 1 5 1 5 5 7 0 1 1 2 1 8 4 1 6 5 2 4 2 2 2 9 5 7 9 3 8 4 0 3 8 0 6 8 8 1 7 8 5 8 7 5 3 9 2 6 3 9 9 7 9 5 7 1 6 9 7 1 0 5 6 3 7 5 8 5 4 5 0 0 9 2 2 1 1 4 9 4 9 7 4 1 7 1 1 6 2 5 0 8 0 6 6 0 3 1 4 3 8 3 0 1 5 1 2 7 2 5 9 7 3 6 8 2 1 6 0 9 1 2 1 9 4 9 5 9 7 5 1 4 9 7 0 1 6 2 9 9 3 6 0 3 0 3 7 9 3 0 2 1 7 5 6 3 4 9 2 5 5 5 3 8 1 9 4 3 4 1 4 6 0 4 1 0 0 0 2 0 1 8 2 8 0 1 6 2 9 0 2 1 2 4 3 8 5 3 9 8 7 2 7 7 9 9 7 9 5 5 4 8 6 4 1 4 6 5 3 9 9 9 5 7 6 1 9 5 5 2 6 4 2 5 3 6 3 5 9 2 5 1 6 1 2 2 0 1 9 7 8 0 5 8 4 0 1 5 4 1 6 6 4 1 1 4 9 4 7 3 1 2 1 1 4 2 6 5 4 6 6 2 2 8 8 1 5 8 3 8 4 8 0 1 5 6 1 0 3 1 2 9 3 3 1 5 5 5 1 9 0 6 2 4 9 6 8 3 9 1 8 6 2 6 1 4 8 2 3 5 3 3 0 0 0 5 1 4 4 4 9 3 3 1 3 4 1 7 9 1 4 7 1 8 5 2 9 9 1 0 2 2 3 0 1 8 0 2 2 1 2 9 6 6 7 7 5 3 4 5 6 2 4 4 9 3 3 9 8 1 6 9 5 1 2 1 9 8 2 4 5 4 9 0 8 4 8 7 5 9 8 7 9 9 3 9 5 9 1 9 4 6 5 9 9 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s s a y l l a n o i t a N , e s i n r e d o m , n a l p o t s e c n i v o r p d n u f o T 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 ( 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 f o t n e m p o l e v e d d n a g n i n i a r t e h t t r o p p u s o T 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 ( s e c n i v o r p . s l a n o i s s e f o r p h t l a e h t n a r G t n e m p o l e v e D ) 5 1 e t o V ( h t l a e H 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 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 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 l a r u t l u c i r g a f o n o i s i v o r p e h t d n a p x e 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 . t n e m p o l e v e d l a r u t l u c i r g a s e c n i v o r p e t a t i l i c a f d n a e t o m o r p d n a , s e c i v r e s t r o p p u 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 ) 4 2 e t o V ( 70 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 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 8 5 7 2 6 6 3 9 0 7 7 6 4 4 3 9 5 4 1 7 9 9 2 8 6 8 5 4 4 9 1 1 1 5 4 1 4 7 6 7 0 2 6 5 4 9 3 6 6 5 6 6 6 0 3 3 5 0 1 / 9 0 0 2 0 0 0 ' R 8 4 4 7 6 5 1 2 7 9 7 5 7 7 4 9 4 2 1 7 6 9 0 4 4 4 8 6 2 2 0 1 1 6 9 1 7 7 5 0 0 6 0 9 3 8 0 2 2 6 5 6 0 4 6 5 4 9 0 / 8 0 0 2 0 0 0 ' R B n m u l o C s e t a m i t s E d r a w r o F A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 8 7 9 9 0 5 8 3 2 4 2 5 3 4 3 3 2 1 1 2 9 7 8 9 2 1 0 0 0 ' R 0 7 4 8 1 9 9 2 9 9 1 5 8 1 3 1 5 3 3 1 1 6 0 5 4 4 8 1 1 4 7 0 7 6 9 9 7 7 0 7 6 4 8 6 5 2 0 4 6 1 6 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 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 s e c n i v o r p 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 d a o r , 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 g n i t s i x e . e r u t l u c i r g a d n a h t l a e h e p a C n r e t s a E 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 h t d n u f o T s e c n 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 n o i t a N y r u s a e r T ) 8 e t o V ( 72 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 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 B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R 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 0 3 2 0 3 1 9 0 9 0 3 5 0 8 4 6 5 8 4 5 7 L A T O T 0 3 2 0 3 1 9 0 9 0 3 5 0 8 4 6 5 8 4 5 7 . 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 r o o p r o f 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 r o f e c n a n i f l a t i p a c t n e m e l p p u s o T ) I G M ( 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 d n a l a i c n i v o r P t n e m n r e v o G ) 5 e t o V ( l a c o L 74 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 7 2 2 3 1 1 9 9 5 7 2 2 3 1 7 7 2 6 6 5 6 0 7 1 5 8 0 7 1 4 6 1 7 9 3 6 7 9 6 5 1 1 2 8 1 2 8 1 1 1 2 0 2 9 8 3 3 8 4 3 8 7 4 5 6 3 1 5 8 5 2 4 8 4 6 3 9 5 9 5 2 6 5 5 3 4 0 0 0 6 6 4 - - - - - - - - - - 5 4 3 8 2 4 8 2 4 5 4 3 5 2 3 7 0 4 6 6 3 7 9 8 8 2 4 9 6 9 8 8 5 7 2 9 1 2 3 5 9 1 6 2 9 6 2 9 3 2 1 0 6 5 4 3 4 7 3 3 7 8 4 6 4 3 8 4 2 4 0 3 5 3 6 2 2 4 2 4 5 4 0 4 1 3 0 0 0 8 3 3 8 8 7 5 1 1 0 0 2 2 5 3 6 5 7 6 1 1 7 3 3 6 1 8 1 9 1 1 1 0 2 6 7 1 9 5 7 3 4 4 6 5 0 3 1 6 7 7 0 0 0 5 9 7 0 1 0 0 7 2 0 7 2 0 1 0 3 4 9 5 0 2 5 7 0 2 7 6 0 7 2 5 2 7 0 8 6 0 7 4 0 1 8 0 5 9 0 6 8 0 6 8 0 3 0 0 0 6 0 4 7 7 3 3 7 7 4 6 4 3 6 4 2 2 6 1 8 1 3 1 2 2 2 2 4 2 1 2 6 1 5 1 8 0 0 0 8 7 6 3 0 0 0 0 8 1 9 0 5 0 4 1 3 5 4 5 1 1 3 4 4 5 5 0 7 6 0 4 0 0 0 8 5 2 7 0 0 0 8 2 0 8 0 0 0 5 9 5 B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R 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 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 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 , y t i v i t c u d o r p . l l a r o f e f i l f o y t i l a u q r e t t e b n o i t a c o l l a l a n o i t i d n o C e l b a n i a t s u s d n a y t i v i t c u d o r p e s i m i t p o 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 r e t a e r g e r u s n e o t s e c r u o s e r l a r u t a n f o e s u 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 e r u t l u c i r g A ) 4 2 e t o V ( n o i t a c o l l a l a n o i t i d n o C s s e c c a n i a g o t s e i t i n u m m o c e l b a n e 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 r u t l u C d n a s t r A l l i w t a h t n o i t a m r o f n i d n a e g d e l w o n k o t d n a c i m o n o c e , l a i c o s r i e h t e v o r p m i . n o i t a u t i s l a c i t i l o p n o i t a c o l l a l a n o i t i d n o C r e h t r u F c i l b u p e h t e s i l a t i p a c e r o T e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F ) a ( e s a e r c n i o t s e g e l l o c g n i n i a r T d n a n o i t a c u d E y b t n e m y o l p m e r o n o i t a c u d e r e h g i h o t d a e l t a h t s e m m a r g o r p l a n o i t a c o v s l l i k s y t i r o i r p h g i h n i d e l l o r n e s t n e d u t s f o r e b m u n e h t n a m u h d n a l a i r e t a m g n i n r a e l , t n e m p i u q e , e r u t c u r t s a r f n i l a i t n e s s e e h t g n i d i v o r p . s e c r u o s e r t n a r G n o i t a s i l a t i p a c e R r o t c e S ) 3 1 e t o V ( n o i t a c u d E ) 4 1 e t o V ( 76 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 8 6 1 1 4 3 3 5 2 5 6 7 2 8 8 6 2 6 0 3 0 1 5 2 9 3 5 2 4 1 8 2 8 3 2 1 9 6 2 6 2 1 4 1 1 0 4 7 7 1 8 6 1 3 7 2 2 1 1 8 7 8 6 5 1 3 1 0 7 5 8 9 2 5 7 2 1 2 2 6 1 4 2 2 1 5 2 6 9 3 6 5 9 0 0 1 3 5 2 8 5 0 0 8 9 2 4 5 8 2 6 8 8 0 1 6 5 9 4 8 4 8 3 2 7 3 4 2 3 1 8 4 6 3 9 2 2 7 4 8 2 1 3 1 5 0 9 7 6 1 7 3 5 5 5 2 0 7 0 3 7 5 7 0 3 2 1 9 9 2 9 7 2 2 9 9 6 0 2 4 1 5 4 1 1 7 6 0 9 3 4 4 9 4 7 3 4 9 4 5 7 1 2 9 7 9 7 6 2 6 1 4 2 9 2 5 0 0 0 1 0 2 2 5 3 3 2 3 1 4 5 4 3 3 9 4 1 1 0 1 1 3 1 5 9 6 7 5 1 5 8 8 7 3 2 3 2 0 8 6 4 7 5 4 1 1 6 0 0 0 6 2 4 9 6 2 9 1 4 0 6 6 0 1 7 0 5 6 1 9 9 2 7 4 3 7 8 0 5 2 7 9 4 1 3 3 1 2 9 7 1 5 8 8 2 0 6 9 7 1 6 9 6 4 3 5 1 2 2 8 6 6 3 5 1 0 2 4 6 8 1 0 7 0 2 2 4 1 6 0 0 2 3 6 5 4 6 2 8 3 9 5 6 1 2 0 5 9 7 4 6 9 6 7 5 5 4 2 1 5 0 2 2 6 1 3 3 1 9 1 0 0 8 8 6 1 1 8 1 1 5 2 8 6 1 4 0 2 3 3 2 6 4 6 3 5 1 4 0 6 9 9 3 2 2 9 6 6 4 0 3 9 9 8 1 0 9 1 1 2 1 1 9 0 4 7 9 2 4 6 5 1 9 5 5 0 5 1 3 4 9 3 2 3 1 7 8 4 8 3 2 1 8 3 9 2 5 1 1 6 8 1 6 7 6 2 3 2 4 5 3 2 2 5 7 5 5 4 9 1 B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R 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 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 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 o i t a c o l l a l a n o i t i d n o C y t i c a p a c g n i n r a e l d e c n a h n e o t e t u b i r t n o c 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 ( . g n i d e e f l o o h c s h g u o r h t t n a r G n o i t a c o l l a l a n o i t i d n o C d e r u t c u r t s e h t t r o p p u s d n a e t a n i d r o o c o T ) n o i t a c u d E s l l i k S e f i L ( s d i A d n a V H I ) b ( s d i A d n a V H d n a I s l l i k s e f i l f o n o i t a r g e t n i e h t n i s a e r a g n i n r a e l l l a s s o r c a s e m m a r g o r p . m u l u c i r r u c l o o h c s t n a r G n o i t a c u d E ) 4 1 e t o V ( s d i A d n a V H e h t o t I e s n o p s e r e v i t c e f f e . s r e t t a m r e h t o d n a c i m e d i p 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 i A d n a V H e v i s n e h e r p m o C ) a ( ) 5 1 e t o V ( h t l a e H 78 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 9 9 4 7 7 1 9 6 9 2 5 8 2 9 6 3 8 3 5 1 1 7 1 2 5 3 9 3 1 3 2 1 0 7 5 1 0 3 7 3 7 1 0 2 0 5 2 6 6 1 2 4 5 8 9 9 8 1 7 8 9 9 5 1 7 6 2 6 1 7 9 3 2 4 0 3 4 5 7 3 0 1 9 2 6 7 8 2 8 7 9 7 7 2 3 8 9 4 1 2 4 7 9 6 2 3 6 9 7 1 8 5 7 6 5 1 8 4 2 1 8 6 7 2 9 8 8 8 4 9 5 9 6 1 9 3 5 8 2 1 7 9 2 1 2 9 2 2 0 6 3 7 2 7 5 4 9 1 4 9 4 2 2 0 9 9 6 8 6 4 1 1 3 2 8 0 3 5 1 1 9 2 1 8 9 1 2 7 4 8 5 1 3 7 7 7 5 7 7 2 1 7 5 4 3 0 0 9 6 1 8 5 1 5 3 5 3 3 2 4 9 1 2 2 5 5 8 7 8 6 6 4 6 6 9 8 2 2 9 7 9 1 4 1 5 4 5 8 2 4 3 9 7 1 0 2 5 2 1 6 1 2 7 7 3 6 3 2 8 6 9 9 1 2 6 6 9 1 3 2 4 4 9 6 7 3 3 6 6 2 8 2 8 1 0 1 5 2 2 1 0 1 4 2 7 7 4 7 9 9 7 5 6 8 5 5 7 5 2 1 7 4 2 3 8 7 0 1 2 9 2 6 2 1 3 1 6 1 1 0 1 6 9 8 4 8 9 3 0 2 2 4 8 2 5 8 1 9 5 3 1 2 2 4 9 4 7 8 6 0 3 3 8 9 0 8 0 5 1 5 9 1 8 2 6 5 8 1 5 3 8 5 2 4 9 3 2 5 4 2 2 2 9 7 3 8 3 1 5 5 0 5 7 6 4 2 9 1 4 0 9 4 8 2 3 0 5 3 3 4 8 6 2 2 7 1 8 4 1 3 4 8 7 0 1 6 6 9 2 7 1 6 6 9 6 7 1 6 9 7 1 9 1 9 2 6 6 0 9 4 5 5 2 5 0 1 1 3 9 2 3 5 6 3 2 2 7 9 1 5 5 5 0 1 3 2 1 5 0 7 1 5 6 6 8 2 6 2 5 6 7 9 0 3 1 6 0 8 6 6 7 8 4 5 8 4 9 6 4 9 7 3 2 8 B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R 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 o i t c n u f s i h t f o t f i h s e h t g n i w o l l o f e c i v r e S n a c i r f A h t u o S e h t m o r f r o t c e s h t l a e h e h t o t y g o l o h t a P c i s n e r o F e v i s n e h e r p m o c a f o . s e c n i v o r p l l a n i e c i v r e S e c i l o P n o i t a c o l l a l a n o i t i d n o C n o i s i v o r p d n a t n e m p o l e v e d e h t e u n i t n o c o T t n a r G s e c i v r e S y g o l o h t a P c i s n e r o F ) b ( ) 5 1 e t o V ( h t l a e H d n a e s i l a n o i t a r , e s i n r e d o m , e g a n a m , n a l p h t l a e h , e r u t c u r t s a r f n i e h t m r o f s n a r t f o n o i t a u l a v e d n a g n i r o t i n o m , y g o l o n h c e t l a t i p s o h m r o f s n a r t o t d n a s l a t i p s o h n i e r a c f o y t i l a u q e v o r p m i d n a t n e m e g a n a m . s e v i t c e j b o y c i l o p l a n o i t a n h t i w e n i l n o i t a c o l l a l a n o i t i d n o C o t s e c n i v o r p e l b a n e o t g n i d n u f e d i v o r p o T t n a r G n o i t a s i l a t i v e R l a t i p s o H ) c ( n o i t a c o l l a l a n o i t i d n o C a f o n o i t a t i l i c a f e h t r o f e d i v o r p o T t n e m e l t t e S n a m u H d n a g n i s u o H d e t a r g e t n I s s e c o r p t n e m p o l e v e d g n i s u o h e l b a n i a t s u s l l a n i t n e m p o l e v e d g n i s u o h o t e l b a c i l p p a s e l p i c n i r p l a r e n e g n w o d g n i y a l y b . t n e m n r e v o g f o s e r e h p s t n a r G t n e m p o l e v e D g n i s u o H ) 7 2 e t o V ( 80 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 1 1 2 7 0 5 2 3 9 9 5 6 2 3 1 1 4 9 2 0 3 L A T O T 7 9 3 6 0 6 5 9 9 1 7 7 4 5 2 5 0 3 7 9 5 8 6 9 7 5 3 1 6 8 2 1 6 1 8 1 5 2 3 5 1 1 3 7 3 2 6 6 4 3 5 4 7 4 5 2 5 9 4 5 1 0 1 6 6 5 0 1 1 9 7 4 3 4 1 2 3 4 7 5 6 3 3 2 2 1 4 2 7 2 9 6 3 6 0 2 1 9 0 6 7 2 4 4 7 4 5 9 8 2 5 1 8 2 7 3 3 2 5 1 4 1 5 9 0 0 9 6 4 9 6 1 8 1 0 5 2 2 0 4 1 1 2 7 0 5 2 0 0 0 0 9 2 3 9 9 5 6 2 3 0 0 0 4 9 1 1 1 4 9 2 0 3 B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R 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 o p o p m L i L A T O T 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 s e i t i v i t c a n o i t a e r c e r d n a t r o p s e t o m o r p o T 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 s s a M d n a t r o p S s s a m h g u o r h t s l o o h c s d n a s e i t i n u m m o c n i . t n e m p o l e v e d b u l c d n a n o i t a p i c i t r a p t n a r G e m m a r g o r P h t u o S n o i t a e r c e R ) 8 1 e t o V ( a c i r f A e h t r o f t n e m n r e v o G l a i c n i v o r P g n e t u a G l i a R d i p a R n i a r t u a G e h t f o n o i t c u r t s n o c . k r o w t e n n o i t a c o l l a l a n o i t i d n o C e h t o t n o i t u b i r t n o c t n e m n r e v o g l a n o i t a N t n a r G k n i L l i a R d i p a R n i a r t u a G t r o p s n a r T ) 3 3 e t o V ( 82 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 - - - - - - - - - - - - - - - - - - - - - - - 0 8 8 0 9 4 0 3 8 6 5 2 2 8 2 0 1 1 4 1 7 1 8 1 4 1 4 1 1 1 0 6 7 9 0 8 1 5 1 8 8 7 5 1 1 0 7 5 0 3 5 0 0 1 0 0 0 0 1 1 1 6 1 4 1 0 0 2 2 5 0 6 4 0 9 5 0 0 7 0 0 9 0 3 5 4 4 8 6 1 2 0 2 1 2 5 2 9 1 9 1 7 2 5 2 3 2 3 7 0 0 0 0 0 0 0 0 0 6 0 7 9 0 1 0 0 0 0 0 0 0 0 0 5 1 1 1 9 5 6 7 0 1 5 1 5 1 8 8 7 0 0 0 7 0 0 0 7 0 0 0 1 1 0 0 0 1 1 0 0 0 6 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 0 1 1 1 2 8 1 0 2 7 1 4 1 5 1 7 2 5 2 3 9 1 4 3 6 5 7 6 1 9 0 5 0 4 1 B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R e g e l l o C a k e r a M s u i v a l F e t a t S e e r F e g e l l o C s d l e i f d l o G e g e l l o C o e h t o M e g e l l o C i t u l a M L A T O T g r u b s e n n a h o J l a r t n e C e g e l l o C t s e W h t u o S t s e W i n e l u r u h k E t s a E i n e l u r u h k E g n e b i d e S h t u o S e n a w h s T h t r o N e n a w h s T e g e l l o C n r e t s e W L A T O T g n e t u a G s e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F e c n i v o r P n o i t a c o l l a f o e m a N e t o V e g e l l o C a s t n i H g n i K e g e l l o C a t a b a S g n i K e g e l l o C e l a d e v o L e g e l l o C h t e b a z i l E t r o P s d n a l d i M e p a C E y t i C o l a f f u B e g e l l o C a l a h k I e g e l l o C e w g n I L A T O T e p a C n r e t s a E e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F t n a r G n o i t a s i l a t i p a c e R r o t c e S n o i t a c u d E ) 4 1 e t o V ( T N A R G N O I T A S I L A T I P A C E R R O T C E S E G E L L O C G N I N I A R T D N A N O I T A C U D E R E H T R U F : 5 E L U D E H C S 84 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 - - - - - - - - - - - - - - - - - - - - - - - - - 0 0 0 5 1 7 6 5 0 0 0 1 0 3 5 0 8 1 0 0 4 0 0 0 0 9 3 8 1 0 2 1 2 6 1 3 1 8 1 3 1 1 2 1 2 0 0 0 0 0 0 3 5 4 0 0 0 9 1 1 1 5 1 7 1 0 0 0 6 0 0 0 9 0 0 0 0 1 0 0 0 0 0 0 8 1 0 1 1 7 3 3 6 1 3 5 4 5 1 1 0 5 6 8 2 0 8 8 9 0 9 4 1 0 9 0 5 9 3 1 9 1 9 1 5 9 4 3 2 5 5 6 1 8 1 9 1 1 1 1 0 5 0 9 1 0 0 9 0 1 5 1 1 1 1 9 5 7 3 0 0 0 0 2 6 5 2 0 2 6 7 0 0 0 8 0 0 0 6 1 0 0 0 0 5 3 0 0 0 0 0 0 1 1 1 1 9 2 3 9 0 0 1 3 4 4 7 6 5 5 0 0 0 0 0 0 0 0 1 1 1 9 1 5 5 0 0 4 0 0 0 0 0 0 5 3 0 0 0 8 B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R s e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F e c n i v o r P n o i t a c o l l a f o e m a N e t o V e g e l l o C i n e g n a l E e g e l l o C l a t s a o C e g e l l o C i d i y a s E e g e l l o C a b u j a M e g e l l o C i h t i b m a n M e g e l l o C a n a h s a h t M e g e l l o C i n i w k e h T e g e l l o C i z o l o f m U e g e l l o C u v o l d n u g n u g m U e g e l l o C n r o c i r p a C e g e l l o C e l a l a h p e L e g e l l o C a b a t e L e g e l l o C i n a p o M e g e l l o C e n u h k u h k e S e g e l l o C g r e b r e t a W e g e l l o C e b m e h V L A T O T L A T O T e g e l l o C e d n a b i S t r e G e g e l l o C i n a z n a l h E e g e l l o C a l a g n a k N e g e l l o C l a r u R e g e l l o C n a b r U L A T O T L A T O T o p o p m L i a g n a l a m u p M e p a C n r e h t r o N l a t a N - u l u Z a w K e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F t n a r G n o i t a s i l a t i p a c e R r o t c e S n o i t a c u d E ) 4 1 e t o V ( T N A R G N O I T A S I L A T I P A C E R R O T C E S E G E L L O C G N I N I A R T D N A N O I T A C U D E R E H T R U F : 5 E L U D E H C S 86 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 T N A R G N O I T A S I L A T I P A C E R R O T C E S E G E L L O C G N I N I A R T D N A N O I T A C U D E R E H T R U F : 5 E L U D E H C S - - - - - - - - - - - 7 5 1 0 7 6 7 1 8 0 2 4 1 6 2 4 4 6 1 6 0 4 1 4 1 5 2 4 6 0 5 8 9 0 2 5 5 1 0 0 3 0 7 0 8 1 3 1 5 0 3 7 7 8 1 9 2 0 0 0 7 0 8 0 1 5 1 5 2 7 8 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 1 7 1 4 1 6 1 3 1 0 0 0 8 0 0 0 0 8 B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R s e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F e c n i v o r P n o i t a c o l l a f o e m a N e t o V e g e l l o C a l e l e s u V e g e l l o C o s t e l a T e g e l l o C t i b r O L A T O T e g e l l o C n w o T e p a C e g e l l o C y a B e s l a F e g e l l o C k n i l h t r o N e g e l l o C e p a C h t u o S e g e l l o C t s a o C t s e W e g e l l o C d n a l o B L A T O T e p a C n r e t s e W t s e W h t r o N e g e l l o C g n i n i a r T d n a n o i t a c u d E r e h t r u F t n a r G n o i t a s i l a t i p a c e R r o t c e S n o i t a c u d E ) 4 1 e t o V ( 88 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 7 8 4 5 1 0 0 5 0 0 5 5 7 3 9 7 5 9 6 9 9 8 7 3 6 5 2 6 6 2 1 1 7 2 5 3 2 2 2 1 6 6 0 4 0 1 3 5 2 1 3 1 6 1 4 8 4 9 6 1 2 2 5 2 5 4 5 9 4 1 7 2 9 7 8 6 2 7 5 2 1 1 5 2 7 3 0 2 2 1 1 3 5 8 8 5 6 2 3 2 2 1 6 1 6 6 7 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 7 8 4 5 1 0 0 5 0 0 5 5 7 3 5 7 3 3 3 3 3 3 3 2 3 3 6 2 2 2 0 1 3 2 9 2 9 1 0 1 6 6 5 3 0 1 3 5 2 1 1 1 4 1 0 8 3 8 7 8 7 7 1 0 8 7 4 4 1 4 7 9 5 2 0 4 7 1 6 2 7 0 0 0 0 0 8 6 1 5 2 4 1 9 7 9 4 5 3 0 1 0 2 2 9 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 2 2 1 1 2 1 1 1 1 2 2 1 4 1 0 4 4 6 0 8 4 0 6 9 0 8 9 4 8 9 0 7 6 0 6 5 6 9 6 0 9 9 9 4 1 4 1 8 1 1 1 6 2 7 8 1 9 2 1 6 6 7 7 1 1 6 6 1 3 4 6 7 0 7 9 4 4 8 0 4 3 0 5 2 2 1 6 1 0 1 7 5 8 8 0 1 0 0 9 B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R 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 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 n o i t a c o l l a l a n o i t i d n o C n i h t i w n o i t a p i c i t r a p s s a m f o n o i t o m o r P n o i t a p i c i t r a P s s a M t r o p S l o o h c S t r o p s d e t c e l e s f o r e b m u n a h g u o r h t s l o o h c s f o t n e m r e w o p m e , s e i t i v i t c a n o i t a e r c e r d n a n i s e i t i v i t c a e s e h t e g a n a m o t s l o o h c s . s r e d l o h e k a t s h t i w n o i t c n u j n o c e m m a r g o r P n o i t a c o l l a l a n o i t i d n o C y t i r o i r p n i n o i t a p i c i t r a p s s a m f o n o i t o m o r P e m m a r g o r P t n e m p o l e v e D b u l C d n a t r o p S t n e m p o l e v e d b u l c n i s e d o c c i f i c e p s t r o p s f o t n e m p o l e v e d e h t h g u o r h t s e m m a r g o r p t r o p s y t i r o i r p r e b m u n d e t c e l e s y l l a c i g e t a r t s o t f f a t s t r o p p u s b u l c f o t n e m r e w o p m e e h t d n a , e c n i v o r p r e p s e d o c c i f i c e p s b u l c e h t t n e m e l p m i d n a e g a n a m . s e m m a r g o r p t n e m p o l e v e d h t u o S n o i t a e r c e R ) 8 1 e t o V ( a c i r f A n o i t a c o l l a l a n o i t i d n o C n i h t i w n o i t a p i c i t r a p s s a m f o n o i t o m o r P e m m a r g o r P n o i t a p i c i t r a P s s a M y t i n u m m o C d e t c e l e s f o r e b m u n a h g u o r h t s e i t i n u m m o c e g a n a m o t s e i t i n u m m o c f o t n e m r e w o p m e h t i w n o i t c n u j n o c n i s e i t i v i t c a e s e h t , s e i t i v i t c a n o i t a e r c e r d n a t r o p s . s r e d l o h e k a t s ) a l a l d a y i S ( T N A R G E M M A R G O R P 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 S S A M : 5 E L U D E H C S 90 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R 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 0 0 0 0 0 2 0 0 0 0 0 2 0 0 0 0 0 2 . 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 y t i c a p a c e s u o h - n i g n i d l i u b n i 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 0 9 9 9 9 1 0 0 0 0 5 1 0 5 2 5 4 1 . 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 t n e m e g a n a M 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 e h t 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 l a i c n a n i F t n e m n r e v o G l a c o L ) a ( - - 0 0 0 0 5 3 . s e i t i l a p i c i n u m e g r a l f o s e v i t a i t i n i g n i r u t c u r t s e r l a p i c i n u m t r o p p u s o T t n a r G g n i r u t c u r t s e R t n e m n r e v o G l a c o L ) b ( 0 9 9 1 6 8 0 0 0 0 5 9 0 5 2 5 4 2 1 L A T O T 0 0 0 2 6 4 0 0 0 0 0 6 0 0 0 0 5 5 . t n e m n r e v o g l a c o l o t e s e h t r e f s n a r t d n a t n e m t r a p e d e h t f o r e t a W e h t o t n o i t a t n e m g u A ( y d i s b u S 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 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 s e m e h c s r e t a w e s i d i s b u s o T r e f s n a r T d n a g n i t a r e p O s e c i v r e S r e t a W t n a r G ) t n u o c c A g n i d a r T d n a l a i c n i v o r P t n e m n r e v o G ) 5 e t o V ( l a c o L l a n o i t a N y r u s a e r T ) 8 e t o V ( s r i a f f A r e t a W y r t s e r o F d n a ) 4 3 e t o V ( 8 0 0 7 9 8 7 3 6 5 9 5 7 2 8 7 6 4 k l u b f o n o i t a l l a t s n i e h t , 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 y l t n e n a m r e p f o g o l k c a b n o i t a c i f i r t c e l e t n a r G ) l a p i c i n u M ( e v o r p m i o t r e d r o n i e r u t c u r t s a r f n i y t i c i r t c e l e f o t n e m h s i b r u f e r d n a n o i t a t i l i b a h e r d n a e r u t c u r t s a r f n i . y l p p u s f o y t i l a u q 0 0 0 0 5 6 1 0 0 0 0 0 5 1 0 0 0 0 0 5 n o i t c u r t s n o c e h t e d u l c n i t a h t s d o o h r u o b h g i e n l a i t n e d i s e r w e n d n a s p i h s n w o t n i s t n e m p o l e v e d y t r e p o r p t n a r G r o f s l a s o p o r p t c e j o r p e t a i r p o r p p a p o l e v e d o t e c n a t s i s s a l a c i n h c e t h t i w s e i t i l a p i c i n u m e d i v o r 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 . t u p n i d n a g n i d n u f r o t c e s e t a v i r p t c a r t t a , e t a i r p o r p p a e r e h w d n a , s e i t i l i c a f y t i n u m m o c f o g n i d a r g p u r o 0 0 0 5 2 3 2 0 0 0 0 7 1 3 0 0 0 4 7 1 1 . s m e t s y s d n a e r u t c u r t s 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e r c e R ) 8 1 e t o V ( 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 o 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 e h t t n e m e l p m i o T 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 n a s l a r e n i M S T N A R G E R U T C U R T S A R F N I 6 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 92 No. 29763 GOVERNMENT GAZETTE, 31 MARCH 2007 Act No. 1, 2007 DIVISION OF REVENUE ACT, 2007 7 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 - B n m u l o C s e t a m i t s E d r a w r o F 0 1 / 9 0 0 2 0 0 0 ' R 9 0 / 8 0 0 2 0 0 0 ' R A n m u l o C 8 0 / 7 0 0 2 n o i t a c o l l A 0 0 0 ' R 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 - 0 0 0 0 5 7 0 4 3 5 . 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 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 e h t 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 l a n o i t a N y r u s a e r T ) 8 e t o V ( 0 7 7 0 2 4 1 8 5 7 0 5 1 1 3 8 0 3 7 9 l a i t n e d i s e r d e i p u c c o y l t n e n a m r e p 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 m o k s E o t s e i d i s b u s t n a r G ) m o k s E ( . e r u t c u r t s a r f n i n o i t a c i f i r t c e l e f o n o i t a t i l i b a h e r d n a 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 e h t , s g n i l l e w d 0 0 0 0 5 1 0 0 0 0 9 0 0 0 5 4 . s c i n i l c d n a s l o o h c s f o g o l k c a b n o i t a c i f i r t c e l e t n a r G s l o o h c S d n a s c i n i l C e h t s s e r d d a o t r e d r o n i m o k s E o 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 ) P E N I ( e m m a r g o r P e h t t n e m e l p m i o T f o n o i t a c i f i r t c e l E e h t n i s g o l k c a B ) b ( 0 0 0 3 9 3 7 0 5 0 3 5 5 2 0 0 9 4 . t n e m n r e v o g l a c o l o t e s e h t r e f s n a r t d n a t n e m t r a p e d e h t f o r e t a W e h t o t n o i t a t n e m g u A ( y d i s b u S 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 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 s e m e h c s r e t a w e s i d i s b u s o T r e f s n a r T d n a g n i t a r e p O s e c i v r e S r e t a W ) a ( t n a r G ) t n u o c c A g n i d a r T 0 0 0 0 5 6 0 0 0 0 5 4 0 0 0 0 0 3 l a c o l d n a k l u b l a c o l e h t h t i w t n e m p o l e v e d e c r u o s e r r e t a w h c u s k n i l d n a t n e m p o l e v e d e c r u o s e r t a s k r o w t n e m t a e r t r e t a w t n e m e l p p u s o t y l p p u s r e t a w r o f 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 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 ) b ( e s a c e h t n I . s e i r a d n u o b l a p i c i n u m l a c o l l a r e v e s s s o r c a g n i t t u c s i s a b l a n o i g e r a n o s k r o w t e n n o i t u b i r t s i d . s k r o w t n e m t a e r t r e t a w e t s a w l a n o i g e r s a l l e w s a n o i t c e l l o c k l u b l a n o i g e r t n e m e l p p u s o t n o i t a t i n a s f o ) 9 2 e t o V ( y g r e n E s r i a f f A r e t a W y r t s e r o F d n a ) 4 3 e t o V ( l a t i p a c g n i d i v o r p y b ) P E N I ( 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 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 ) a ( d n a s l a r e n i M 0 7 7 3 6 9 2 5 6 2 1 8 4 2 5 1 5 6 6 9 1 L A T O T 0 0 0 0 5 3 0 0 0 0 1 2 0 0 0 5 0 1 . 9 0 0 2 t n a r G s l o o h c S d n a s c i n i l C y b s l o o h c s l l a f o t a h t d n a 8 0 0 2 y b s c i n i l c l l a f o g o l k c a b n o i t a t i n a s d n a y l p p u s r e t a w e h t e t a c i d a r e o T t a n o i t a t i n a S d n a r e t a W n i s g o l 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