Division of Revenue Amendment Act, 2024

The text provided is not a court judgment but a published Act of Parliament assented to by the President on 20 December 2024 and published in Government Gazette No. 51831 on 24 December 2024. The Act amends the Division of Revenue Act, 2024 (Act No. 24 of 2024), as required by section 12(4) of the Money Bills and Related Matters Act, 2009, following adjustments to the fiscal framework. Its purpose is to substitute Column A of Schedule 1, Part A of Schedule 4, Parts A and B of Schedule 5, and Parts A and B of Schedule 6 of the principal Act in order to revise the equitable division of nationally raised revenue and specified allocations to provinces and municipalities for the 2024/25 financial year. The Act records revised allocations across multiple sectors, including education, health, transport, agriculture, human settlements, public works, sport, and in-kind allocations for designated special programmes.

• No judicial legal issues can be identified because the text is legislation, not a court judgment.
• The legislative measure gives effect to section 214(1) of the Constitution by revising the equitable division of nationally raised revenue among the national, provincial and local spheres of government for 2024/25.
• It also implements the statutory requirement in section 12(4) of the Money Bills and Related Matters Act, 2009, that a Division of Revenue Amendment Bill be tabled when an adjustments budget changes the Division of Revenue Act for the relevant year.

The Division of Revenue Amendment Act, 2024 was enacted. Section 1 substitutes Column A of Schedule 1, Column A of Part A of Schedule 4, Column A of Parts A and B of Schedule 5, and Column A of Parts A and B of Schedule 6 to the Division of Revenue Act, 2024, thereby revising the equitable division of revenue and related allocations for the 2024/25 financial year. Section 2 provides that the short title is the Division of Revenue Amendment Act, 2024.

Not available. There is no ratio decidendi because the text is not a court judgment and contains no binding judicial principle. The closest equivalent is the legislative rule that, pursuant to section 214(1) of the Constitution and section 12(4) of the Money Bills and Related Matters Act, 2009, Parliament may amend the Division of Revenue Act to revise the equitable division of revenue and allocations when the adjustments budget changes the fiscal framework for the relevant year.

Not available. The document contains no judicial observations or obiter dicta because it is a statute, not a judgment.

The Act is significant in South African public finance and constitutional practice because it operationalises section 214(1) of the Constitution through an in-year amendment to the division of nationally raised revenue. It illustrates the constitutional and statutory framework governing fiscal federalism, including the relationship between the annual Division of Revenue Act, the adjustments budget process, and the Money Bills and Related Matters Act, 2009. It also shows how Parliament may revise conditional grants, equitable shares, and in-kind allocations during a financial year to respond to fiscal changes and service-delivery priorities.