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Division of Revenue Act, 2021 (Act No. 9 of 2021)

Chapter 1 : Interpretation and Objects of Act

2. Objects of Act


The objects of this Act are—

(a) as required by section 214(1) of the Constitution, to provide for—
(i) the equitable division of revenue raised nationally among the three spheres of government;
(ii) the determination of each province’s equitable share of the provincial share of that revenue; and
(iii) other allocations to provinces, local government or municipalities from the national government’s share of that revenue and conditions on which those allocations are made;


(b) to promote predictability and certainty in respect of all allocations to provinces and municipalities, in order that provinces and municipalities may plan their budgets over a multi-year period and thereby promote better coordination between policy, planning and budgeting; and


(c) to promote transparency and accountability in the resource allocation process, by ensuring that all allocations, except Schedule 6 allocations, are reflected on the budgets of provinces and municipalities and the expenditure of conditional allocations is reported on by the receiving provincial departments and municipalities.