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Division of Revenue Amendment Act 38 of 2014


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  • Act No. 38 of 2014: Division of Revenue Amendment Act, 201 3
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To amend the Division of Revenue Act, 2014, in accordance with the Money Bills Amendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009); and to provide for matters connected therewith.



WHEREAS section 214(1) of the Constitution of the Republic of South Africa, 1996, requires an Act of Parliament to provide for—
(a) the equitable division of revenue raised nationally among the national, provincial and local spheres of government;
(b) the determination of each province’s equitable share of the provincial share of that revenue; and
(c) any other allocations to provinces, local government or municipalities from the national government’s share of that revenue, and any conditions on which those allocations may be made;

WHEREAS the Division of Revenue Act, 2014 (Act No. 10 of 2014), gives effect to section 214(1) of the Constitution in respect of the 2014/15 financial year;


AND WHEREAS section 12(4) of the Money BillsAmendment Procedure and Related Matters Act, 2009 (Act No. 9 of 2009) requires the Minister of Finance to table a division of revenue amendment Bill with a revised fiscal framework if the adjustments budget effects changes to the Division of Revenue Act for the relevant year,


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