Division of Revenue Act (Act No. 3 of 2016)

113 Pages·2016·1.05 MB·English

2 No. 39995 GOVERNMENT GAZETTE, 18 May 2016
Act No. 3 of 2016 Division of Revenue Act, 2016
(English text signed by the President)
(Assented to 17 May 2016)
ACT
To provide for the equitable division of revenue raised nationally among the
national,provincialandlocalspheresofgovernmentforthe2016/17financialyear,
thedeterminationofeachprovince’sequitableshareandallocationstoprovinces,
local government and municipalities from national government’s equitable share
and the responsibilities of all three spheres pursuant to such division and
allocations;andtoprovideformattersconnectedtherewith.
PREAMBLE
WHEREASsection214(1)oftheConstitutionoftheRepublicofSouthAfrica,1996,
requiresanActofParliamenttoprovidefor—
(a) the equitable division of revenue raised nationally among the national,
provincialandlocalspheresofgovernment;
(b) thedeterminationofeachprovince’sequitableshareoftheprovincialshareof
thatrevenue;and
(c) any other allocations to provinces, local government or municipalities from
thenationalgovernment’sshareofthatrevenue,andanyconditionsonwhich
thoseallocationsmaybemade;
WHEREAS section 7(3) of the Money Bills Amendment Procedure and Related
Matters Act, 2009 (Act No. 9 of 2009), requires the introduction of the Division of
RevenueBillatthesametimeastheAppropriationBillisintroduced,
BE IT THEREFORE ENACTED by the Parliament of the Republic of South
Africa,asfollows:—
ARRANGEMENTOFPROVISIONSOFACT
Sections
CHAPTER1 5
INTERPRETATIONANDOBJECTSOFACT
1. Interpretation
2. ObjectsofAct
CHAPTER2
EQUITABLESHAREALLOCATIONS 10
3. Equitabledivisionofrevenueraisednationallyamongspheresofgovernment
GOVERNMENT GAZETTE, 18 May 2016 No. 39995 3
Molao wa Karoganyo ya Letseno, 2016 Nmr 3 ya 2016
(English text signed by the President)
(Assented to 17 May 2016)
MOLAO
Go phethagaletsˇa karoganyo ya letseno ya tekatekano leo le kgobokeditsˇwego
maemong a bosetsˇhaba magareng ga makala a mmusˇo a bosetsˇhaba, profense le
selegae bakeng sa ngwaga wa ditsˇhelete wa 2016/17, taetsˇo ya tekanyetsˇo ya
tekatekanoyaprofenseyenngweleyenngweletekanyetsˇogodiprofense,mmusˇo
wa selegae le bomasepala gotsˇwa tekanyetsˇong ya tekatekano ya mmusˇo wa
bosetsˇhaba le maikarabelo a makala a mararo ka moka go ya ka karoganyo le
ditekanyetsˇo;mmelegophethagaletsˇamereroyemalebanaletsˇe.
KETAPELE
LEGEkarolo214(1)yaMolaotheowaRephablikiyaAfrikaBorwa,1996,ehlokagore
Palamenteephethagaletsˇe—
(a) karoganyo ya letseno ya tekatekano leo le kgobokeditsˇwego maemong a
bosetsˇhabamagarenggamakalaammusˇoabosetsˇhaba,profenseleselegae;
(b) taetsˇo ya tekanyetsˇo ya tekatekano ya profense ye nngwe le ye nngwe go
kekanyetsˇoyaprofenseyaletsenoleo;gape
(c) ditekanyetsˇo tsˇe dingwe tsˇe itsˇego go diprofense, pusˇoselegae goba
bomasepala go tsˇwa tekanyetsˇong ya letseno gotsˇwa go mmusˇo wa
bosetsˇhaba le dipeelano dife goba dife tsˇeo ka tsˇona ditekanyetsˇo tsˇeo di ka
dirwago;
LE GE karolo 7(3) ya Molao wa Tshepetsˇo ya Phetosˇo ya Melaokakanywa ya
Ditsˇhelete le Merero ye malebana, 2009 (Molao 9 wa 2009), o hloka tsˇweletsˇo ya
Molaokakanywa wa Karoganyo ya Letseno ka nako ye tee le tsˇweletsˇo ya
MolaokakanywawaTekanyetsˇo,
E DIRWA MOLAO ke Palamente ya Rephabliki ya Afrika Borwa, ka moo go
latelago:—
THULAGANYOYADIPHETHAGALETˇSOTˇSAMOLAO
Dikarolo
KGAOLO1 5
TLHATHOLLOLEMAIKEMIˇSETˇSOAMOLAO
1. Tlhathollo
2. MaikemisˇetsˇoaMolao
KGAOLO2
DITEKANYETˇSOTˇSAKABELOYATEKATEKANO 10
3. Karoganyo ya tekatekano ya letseno leo le kgobokeditsˇwego maemong a
bosetsˇhabamagarengamakalaammusˇo
4 No. 39995 GOVERNMENT GAZETTE, 18 May 2016
Act No. 3 of 2016 Division of Revenue Act, 2016
4
4. Equitabledivisionofprovincialshareamongprovinces
5. Equitabledivisionoflocalgovernmentshareamongmunicipalities
6. Shortfallsandexcessrevenue
CHAPTER3
CONDITIONALALLOCATIONSTOPROVINCESANDMUNICIPALITIES 5
Part1
Conditionalallocations
7. Conditionalallocationstoprovinces
8. Conditionalallocationstomunicipalities
Part2 10
DutiesofaccountingofficersinrespectofSchedule4to7allocations
9. DutiesoftransferringofficerinrespectofSchedule4allocations
10. DutiesoftransferringofficerinrespectofSchedule5or6allocations
11. DutiesofreceivingofficerinrespectofSchedule4allocations
12. DutiesofreceivingofficerinrespectofSchedule5or7allocations 15
13. Dutiesofreceivingofficerinrespectofinfrastructureconditionalallocationsto
provinces
14. Infrastructureconditionalallocationstometropolitanmunicipalities
15. Dutiesinrespectofannualfinancialstatementsandannualreportsfor2016/17
Part3 20
MattersrelatingtoSchedule4to7allocations
16. Publicationofallocationsandframeworks
17. Expenditureintermsofpurposeandsubjecttoconditions
18. Withholdingofallocations
19. Stoppingofallocations 25
20. Reallocationoffunds
21. Conversionofallocations
22. Unspentconditionalallocations
CHAPTER4
MATTERSRELATINGTOALLALLOCATIONS 30
23. Paymentrequirements
24. Amendmentofpaymentschedule
25. Transfersmadeinerrororfraudulently
26. NewallocationsduringfinancialyearandSchedule7allocations
27. Preparationsfor2017/18financialyearand2018/19financialyear 35
28. Transfers before commencement of Division of Revenue Act for 2017/18
financialyear
GOVERNMENT GAZETTE, 18 May 2016 No. 39995 5
Molao wa Karoganyo ya Letseno, 2016 Nmr 3 ya 2016
5
4. Karoganyoyatekatekanoyatekanyetsˇoyaprofensemagarenggadiprofense
5. Karoganyo ya tekatekano ya tekanyetsˇo ya mmusˇo wa selegae magareng ga
bomasepala
6. Tahlegelolemasˇaledialetseno
KGAOLO3 5
DITEKANYETˇSOTˇSAMABAKAGODIPROFENSELEBOMASEPALA
Karolo1
Ditekanyetsotsamabaka
7. Ditekanyetsˇotsˇamabakagodiprofense
8. Ditekanyetsˇotsˇamabakagobomasepala 10
Karolo2
MesomoyabahlankedibaTshupaletlotlomalebanaleditekanyetsotsaˇSetule4
gohlelago7
9. MesˇomoyamohlankediwaphetisˇetsˇomalebanaleditekanyetsˇotsˇaˇSetule4
10. Mesˇomo ya mohlankedi wa phetisˇetsˇo malebana le ditekanyetsˇo tsˇaˇSetule 5 15
goba6
11. MesˇomoyamohlankediwakhwetsˇomalebanaleditekanyetsˇotsˇaˇSetule4
12. Mesˇomo ya mohlankedi wa khwetsˇo malebana le ditekanyetsˇo tsˇa ˇSetule 5
goba7
13. Mesˇomoyamohlankediwakhwetsˇomalebanaleditekanyetsˇotsˇamabakatsˇa 20
mananeokgopararagodiprofense
14. Ditekanyetsˇotsˇamabakatsˇamananeokgopararagobomasepalasetoropo
15. Mesˇomo malebana le ditatamente tsˇa ngwaga tsˇa ditsˇhelete le dipego tsˇa
ngwagabakengsa2016/17
Karolo3 25
Mereroyemalebanaleditekanyetsotsasetule4gohlelago7
16. Kgatisˇoyaditekanyetsˇoleditlhako
17. Tshenyagalelogoyakamoholammelegoyakamabaka
18. Kemisˇoyaditekanyetsˇo
19. Thibeloyaditekanyetsˇo 30
20. Tekanyetsˇokalefsayaditsˇhelete
21. Phetosˇoyaditekanyetsˇo
22. Ditekanyetsˇotsˇamabakatsˇeodisadirisˇwago
KGAOLO4
MEREROYEMALEBANALEDITEKANYETˇSOKAMOKA 35
23. sˇetuleyatefelo
24. Phetosˇoyasˇetuleyatefelo
25. Diphetisˇetsˇotsˇeodidirilwegokaphosˇogobakabofora
26. Ditekanyetsˇotsˇedifsamongwagengwaditsˇheleteleditekanyetsˇotsˇasˇetule7
27. Dithulaganyo bakeng sa ngwaga wa ditsˇhelete wa 2017/18 le ngwaga wa 40
ditsˇheletewa2018/19
28. Diphetisˇetsˇo pele ga go thoma go sˇoma ga Molao wa Karoganyo ya Letseno
bakengsangwagawaditsˇheletewa2017/18
6 No. 39995 GOVERNMENT GAZETTE, 18 May 2016
Act No. 3 of 2016 Division of Revenue Act, 2016
6
CHAPTER5
DUTIESANDPOWERSOFMUNICIPALITIES,PROVINCIALTREASURIES
ANDNATIONALTREASURY
29. Dutiesofmunicipalities
30. Dutiesandpowersofprovincialtreasuries 5
31. DutiesandpowersofNationalTreasury
CHAPTER6
GENERAL
32. Liabilityforcostsincurredinviolationofprinciplesofcooperativegovernance
andintergovernmentalrelations 10
33. Irregularexpenditure
34. Financialmisconduct
35. Delegationsandassignments
36. Exemptions
37. Regulations 15
38. Transitionalmeasuresformunicipalelectionin2016
39. Repealoflawsandsavings
40. Shorttitleandcommencement
SCHEDULE1
Equitabledivisionofrevenueraisednationallyamongthethreespheresofgovernment 20
SCHEDULE2
Determination of each province’s equitable share of the provincial sphere’s share of
revenueraisednationally(asadirectchargeagainsttheNationalRevenueFund)
SCHEDULE3
Determinationofeachmunicipality’sequitableshareofthelocalgovernmentsphere’s 25
shareofrevenueraisednationally
SCHEDULE4
PartA
Allocationstoprovincestosupplementthefundingofprogrammesorfunctionsfunded
fromprovincialbudgets 30
PartB
Allocations to municipalities to supplement the funding of programmes or functions
fundedfrommunicipalbudgets
SCHEDULE5
PartA 35
Specificpurposeallocationstoprovinces
PartB
Specificpurposeallocationstomunicipalities
GOVERNMENT GAZETTE, 18 May 2016 No. 39995 7
Molao wa Karoganyo ya Letseno, 2016 Nmr 3 ya 2016
7
KGAOLO5
MEˇSOMOLEMAATLAABOMASEPALA,MATLOTLOADIPROFENSELE
MATLOTLOABOSETˇSHABA
29. Mesˇomoyabomasepala
30. Mesˇomolemaatlaamatlotloadiprofense 5
31. MesˇomolemaatlaaMatlotloaBosetsˇhaba
KGAOLO6
KAKARETˇSO
32. Maikarabelomalebanaleditshenyagalelokalebakalatloloyamelaoyapusˇo
tirisˇanoleditswalanotsˇamebusˇo 10
33. ditshenyagalelotsˇeodisasepelagokatshwanelo
34. Tshwarompeyaditsˇhelete
35. Tholeloyamaatlalemesˇomo
36. Tlogedisˇo
37. Melawana 15
38. Magatoanakwanabakengsadikgethotsˇamasepalaka2016
39. Phumoloyamelaoledipoloko
40. ThaetleleyekopanalegothomagaMolao
ˇSETULE1
Karoganyo ya tekatekano ya letseno le kgobokeditsˇwego maemong a bosetsˇhaba 20
magarenggamakalaamararoammusˇo
ˇSETULE2
Taetsˇo ya tekanyetsˇo ya tekatekano ya profense ye nngwe le ye nngwe ya lekala la
profenselatekanyetsˇoyaletsenolekgobokeditsˇwegomaemongabosetsˇhaba(bjaloka
tefisˇothwiikgahlanongleSekhwamasaLetsenosaBosetsˇhaba) 25
ˇSETULE3
Taetsˇoyatekanyetsˇoyatekatekanoyamasepalawomongwelewomongweyalekala
laselegaelatekanyetsˇoyaletsenolekgobokeditsˇwegomaemongabosetsˇhaba
ˇSETULE4
KaroloA 30
Ditekanyetsˇogodiprofensebakengsagooketsˇathusˇoyaditsˇheleteyamananeogoba
mesˇomoyeoethusˇwagokatsˇheleteyadikhwamatsˇaprofense
KaroloB
Ditekanyetsˇo go bomasepala go oketsˇa thusˇo ka ditsˇhelete ya mananeo goba mesˇomo
yeoethusˇwagokatsˇheleteyadikhwamatsˇabomasepala 35
ˇSETULE5
KaroloA
Ditekanyetsˇotsˇamoholawoitsˇegogodiprofense
KaroloB
Ditekanyetsˇotsˇamoholawoitsˇegogobomasepala 40
8 No. 39995 GOVERNMENT GAZETTE, 18 May 2016
Act No. 3 of 2016 Division of Revenue Act, 2016
8
SCHEDULE6
PartA
Allocations-in-kindtoprovincesfordesignatedspecialprogrammes
PartB
Allocations-in-kindtomunicipalitiesfordesignatedspecialprogrammes 5
SCHEDULE7
PartA
Allocationstoprovincesforimmediatedisasterresponse
PartB
Allocationstomunicipalitiesforimmediatedisasterresponse 10
CHAPTER1
INTERPRETATIONANDOBJECTSOFACT
Interpretation
1. (1) In thisAct, unless the context indicates otherwise, any word or expression to
which a meaning has been assigned in the Public Finance Management Act or the 15
Municipal Finance Management Act has the meaning assigned to it in the Act in
question,and—
‘‘accreditation’’meansaccreditationofamunicipality,intermsofsection10(2)of
the Housing Act, 1997 (Act No. 107 of 1997), to administer national housing
programmes, read with Part 3 of the National Housing Code, 2009 (Financial 20
Interventions:AccreditationofMunicipalities);
‘‘allocation’’ means the equitable share allocation to the national sphere of
governmentinSchedule1,aprovinceinSchedule2oramunicipalityinSchedule
3,oraconditionalallocation;
‘‘category A, B or C municipality’’ means a category A, B or C municipality 25
envisagedinsection155(1)oftheConstitution;
‘‘conditionalallocation’’meansanallocationtoaprovinceormunicipalityfrom
thenationalgovernment’sshareofrevenueraisednationally,envisagedinsection
214(1)(c)oftheConstitution,assetoutinSchedule4,5,6or7;
‘‘Constitution’’meanstheConstitutionoftheRepublicofSouthAfrica,1996; 30
‘‘corporation for public deposits account’’ means a bank account of the
Provincial Revenue Fund held with the Corporation for Public Deposits,
establishedbytheCorporationforPublicDepositsAct,1984(ActNo.46of1984);
‘‘disaster’’meansanational,provincialorlocalstateofdisasterdeclaredinterms
ofsection27,41or55oftheDisasterManagementAct,2002(ActNo.57of2002); 35
‘‘Education Infrastructure Grant’’ means the Education Infrastructure Grant
referredtoinPartAofSchedule4;
‘‘financialyear’’means,inrelationto—
(a) anationalorprovincialdepartment,theyearending31March;or
(b) amunicipality,theyearending30June; 40
‘‘framework’’ means the conditions and other information in respect of a
conditionalallocationpublishedintermsofsection16or26;
‘‘HealthFacilityRevitalisationGrant’’meanstheHealthFacilityRevitalisation
GrantreferredtoinPartAofSchedule5;
‘‘Human Settlements Development Grant’’ means the Human Settlements 45
DevelopmentGrantreferredtoinPartAofSchedule5;
‘‘IntegratedCityDevelopmentGrant’’meanstheIntegratedCityDevelopment
GrantreferredtoinPartBofSchedule4;
‘‘IntegratedNationalElectrificationProgrammeGrant’’meanstheIntegrated
National Electrification Programme Grant referred to in Part B of Schedule 5 or 50
PartBofSchedule6;
GOVERNMENT GAZETTE, 18 May 2016 No. 39995 9
Molao wa Karoganyo ya Letseno, 2016 Nmr 3 ya 2016
9
ˇSETULE6
KaroloA
Ditekanyetsˇo tsˇe swanago go diprofense bakeng sa mananeo a kgethegilego ao a
kgethilwego
KaroloB 5
Ditekanyetsˇo tsˇe swanago go bomasepala bakeng sa mananeo a kgethegilego ao a
kgethilwego
ˇSETULE7
KaroloA
Ditekanyetsˇogodiprofensebakengsaphethagaletsˇoyakotsiyatsˇhoganyetsˇo 10
KaroloB
Ditekanyetsˇogobomasepalabakengsaphethagaletsˇoyakotsiyatsˇhoganyetsˇo
KGAOLO1
TLHATHOLLOLEMAIKEMIˇSETˇSOAMOLAO
Tlhathollo 15
1.(1)MoMolaongwo,ntlelegetshwaraganoelaetsˇakatselayenngwe,lentsˇulefe
gobalefegobammolelwanawoooneilwegohlalosˇogoMolaowaTaoloyaMatlotloa
SetsˇhabagobaMolaowaTaoloyaMatlotloaMasepalaonalehlalosˇoyeoeneilwego
Molaongwoo,mme—
‘‘netefatsˇo’’ e ra netefatsˇo ya masepala, go ya ka karolo 10(2) ya Molao wa 20
Mengwako, 1997 (Molao 107 wa 1997), bakeng sa go sepetsˇa mananeo a
mengwako a bosetsˇhaba, e balwa le Karolo 3 ya Khouto ya tsˇa Mengwako ya
Bosetsˇhaba, 2009 (Tsenelelo ka ditsˇhelete: Netefatsˇo ya bomasepala);
‘‘tekanyetsˇo’’eratekanyetsˇoyatekatekanogolekalalabosetsˇhabalammusˇogo
ˇSetule 1, profense go ˇSetule 2 goba masepala go ˇSetule 3, goba tekanyetsˇo ya 25
mabaka;
‘‘Legoro masepala laA, B goba C’’ e ra Legoro la masepala laA, B goba C le
hlalosˇitsˇwegogokarolo155(1)yaMolaotheo;
‘‘tekanyetsˇo ya mabaka’’ e ra tekanyetsˇo go profense goba masepala gotsˇwa
tekanyetsˇong ya mmusˇo wa bosetsˇhaba ya letseno yeo e kgobokeditsˇwego 30
maemong a bosetsˇhaba, yeo e hlalosˇitsˇwego go karolo 214(1)(c) ya Molaotheo,
bjalokagegolaeditsˇwegoˇSetule4,5,6goba7;
‘‘Molaotheo’’eraMolaotheowaRephablikiyaAfrikaBorwa,1996;
‘‘koporasibakengsaakhaontoyaditipositiyasetsˇhaba’’eraakhaontoyapanka
yaSekhwamasaLetsenosaProfenseyeoeswerwegoleKoporasiyaDitiposititsˇa 35
Setsˇhaba,yehlanngwegokaMolaowaKoporasiyaDitiposititsˇaSetsˇhaba,1984
(Molao46wa1984);
‘‘kotsi’’ e ra seemo sa kotsi sa profense goba selegae seo se begwago ka tsebisˇo
Kuranteng ya Mmuso ya Profense go ya ka karolo 27, 41 goba 55 ya Molao wa
TaoloyaDikotsi,2002(Molao57wa2002); 40
‘‘Thusˇo ya Mananeokgoparara a Thuto’’ e ra Thusˇo ya Mananeokgoparara a
ThutoyeoehlalosˇitsˇwegogoKaroloAyaˇSetule4;
‘‘Ngwagawaditsˇhelete’’era,malebanale—
(a) kgoroyabosetsˇhabagobaprofense,ngwagawooofelagokala31Hlakola;
goba 45
(b) masepala,ngwagawooofelagokala30Phupu;
‘‘tlhako’’eramabakaletshedimosˇoyenngwemalebanaletekanyetsˇoyamabaka
tsˇegatisˇitsˇwegogoyakakarolo16goba26;
‘‘Thusˇo ya Tsˇosˇolosˇo ya Didirisˇwa tsˇa Maphelo’’ e ra Thusˇo ya Tsˇosˇolosˇo ya
DidirisˇwatsˇaMapheloyeoehlalosˇitsˇwegogoKaroloAyaˇSetule5; 50
10 No. 39995 GOVERNMENT GAZETTE, 18 May 2016
Act No. 3 of 2016 Division of Revenue Act, 2016
10
‘‘legislation’’ means national legislation or provincial legislation as defined in
section239oftheConstitution;
‘‘leveloneaccreditation’’meansaccreditationtorenderbeneficiarymanagement,
subsidybudgetplanningandallocation,andpriorityprogrammemanagementand
administration,ofnationalhousingprogrammes; 5
‘‘level three accreditation’’ means an executive assignment to administer all
aspects,includingfinancialadministration,ofnationalhousingprogrammes;
‘‘level two accreditation’’ means accreditation to render full programme
management and administration of all housing instruments and national housing
programmesinadditiontotheresponsibilitiesunderaleveloneaccreditation; 10
‘‘Maths, Science and Technology Grant’’ means the Maths, Science and
TechnologyGrantreferredtoinPartAofSchedule5;
‘‘mediumtermexpenditureframework’’meansabudgetingframeworkapplied
bytheNationalTreasurywhich—
(a) translatesgovernmentpoliciesandplansintoamulti-yearspendingplan;and 15
(b) promotestransparency,accountabilityandeffectivepublicfinancialmanage-
ment;
‘‘metropolitan municipality’’ means a metropolitan municipality as defined in
section1oftheMunicipalStructuresAct;
‘‘MunicipalFinanceManagementAct’’meanstheLocalGovernment:Munici- 20
palFinanceManagementAct,2003(ActNo.56of2003);
‘‘MunicipalStructuresAct’’meanstheLocalGovernment:MunicipalStructures
Act,1998(ActNo.117of1998);
‘‘MunicipalSystemsAct’’meanstheLocalGovernment:MunicipalSystemsAct,
2000(ActNo.32of2000); 25
‘‘NeighbourhoodDevelopmentPartnershipGrant’’meanstheNeighbourhood
Development Partnership Grant referred to in Part B of Schedule 5 or Part B of
Schedule6;
‘‘organ of state’’ means an organ of state as defined in section 239 of the
Constitution; 30
‘‘overpayment’’ means the transfer of more than the allocated amount of an
allocation or the transfer of an allocation not in accordance with a payment
schedule;
‘‘paymentschedule’’meansaschedulewhichsetsout—
(a) the amount of each transfer of a provincial equitable share or a conditional 35
allocationforaprovinceormunicipalitytobetransferredintermsofthisAct;
(b) thedateonwhicheachtransfermustbepaid;and
(c) towhom,andtowhichbankaccount,eachtransfermustbepaid;
‘‘prescribe’’meansprescribebyregulationintermsofsection37;
‘‘primarybankaccount’’inrelationto— 40
(a) aprovince,meansabankaccountoftheProvincialRevenueFund,envisaged
in section 21(2) of the Public Finance Management Act and which the
accounting officer of the provincial treasury has certified to the National
Treasury;or
(b) amunicipality,meansthebankaccountofthemunicipalityasdeterminedin 45
termsofsection8oftheMunicipalFinanceManagementAct;
‘‘Provincial Roads Maintenance Grant’’ means the Provincial Roads Mainte-
nanceGrantreferredtoinPartAofSchedule4;
‘‘PublicFinanceManagementAct’’meansthePublicFinanceManagementAct,
1999(ActNo.1of1999); 50
‘‘PublicTransportNetworkGrant’’meansthePublicTransportNetworkGrant
referredtoinPartBofSchedule5;
‘‘Public Transport Operations Grant’’ means the Public Transport Operations
GrantreferredtoinPartAofSchedule4;
‘‘quarter’’means,inrelationto— 55
(a) anationalorprovincialdepartment,theperiodfrom—
(i) 1Aprilto30June;
(ii) 1Julyto30September;
(iii) 1Octoberto31December;or
(iv) 1Januaryto31March;or 60
(b) amunicipality—
(i) 1Julyto30September;
(ii) 1Octoberto31December;