Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Division of Revenue Act, 2012 (Act No. 5 of 2012)Chapter 4 : Matters Relating to All Allocations24. Transfers made in error or fraudulently |
| 1) | Despite anything to the contrary contained in any law, the transfer of an allocation that is an overpayment to a province, municipality or public entity in error or fraudulently 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 the responsible transferring national officer. |
| 3) | Despite subsection (2), the National Treasury may instruct that the recovery contemplated in subsection (2) be effected by offset against future transfers to the province, municipality or public entity, which would otherwise become due in accordance with a payment schedule. |
