South Africa
Public Finance Management Act, 1999
Act 1 of 1999
- Published in Government Gazette 19814 on 2 March 1999
- Assented to on 2 March 1999
- There are multiple commencements
- [This is the version of this document as it was from 7 April 2006 to 11 May 2006.]
Provisions | Status |
---|---|
Chapter 11 (section 87–91); Chapter 12, section 93(4) |
commenced on 2 March 1999.
Note: See section 95(a) |
Chapter 1 (section 1–4); Chapter 2, Part 1, section 5–7, section 9–10; Part 2, section 11–12, section 13(1), (3)–(5), section 14–16; Chapter 3, Part 1, section 17, section 18(1), (2)(b)–(i), section 20; Part 2, section 21, section 22(1), (3)–(5), section 23–25; Chapter 4, section 26, section 27(1)–(2), (3)(a)–(d), (3)(f)–(j), section 28–35; Chapter 5, Part 1 (section 36–37); Part 2, section 38(1), section 39–43; Part 3 (section 44–45); Chapter 6, Part 1 (section 46–48); Part 2, section 49–51, section 53–55; Part 3 (section 56–57); Part 4 (section 58–62); Chapter 7 (section 63–65); Chapter 8, Part 1, section 66(1)–(6), (7)(a), section 67–69, section 70(1)(a), (2)–(4); Part 2 (section 71–75); Chapter 9 (section 76–80); Chapter 10 (section 81–86); Chapter 12, section 92, section 93(1)–(3), section 94–95 |
commenced on 1 April 2000.
Note: See section 95 |
Chapter 2, Part 2, section 13(2); Chapter 3, Part 2, section 22(2); Chapter 6, Part 2, section 52; Chapter 8, Part 1, section 66(3), (7)(b), section 70(1)(b) |
commenced on 1 April 2001
by Government Notice 342 of 2000.
Note: See section 95(b) |
Chapter 3, Part 1, section 18(2)(a); Chapter 4, section 27(3)(e); Chapter 5, Part 2, section 38(2) |
commenced on 31 August 2001
by Government Notice 342 of 2000.
Note: See section 95(b); the proviso to section 15(1)(a)(ii) also comes into operation on this date. |
Chapter 4, section 27(4) |
commenced on 1 August 2002
by Government Notice 342 of 2000.
Note: See section 95(b) |
Chapter 2, Part 1, section 8; Chapter 3, Part 1, section 19 |
commenced on 1 April 2003
by Government Notice 342 of 2000.
Note: See section 95(b) |
- [Amended by Public Finance Management Amendment Act, 1999 (Act 29 of 1999) on 2 March 1999]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (Government Notice 799 of 2011) on 1 April 2000]
- [Amended by Local Government: Municipal Systems Act, 2000 (Act 32 of 2000) on 1 March 2001]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 402 of 2001) on 1 April 2001]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (Government Notice 187 of 2013) on 1 April 2001]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1397 of 2001) on 1 June 2001]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (Government Notice 504 of 2001) on 8 June 2001]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1863 of 2001) on 24 August 2001]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 2302 of 2001) on 30 November 2001]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 318 of 2002) on 7 March 2002]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 683 of 2002) on 17 May 2002]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1283 of 2002) on 19 July 2002]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1315 of 2002) on 2 August 2002]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (Government Notice 1396 of 2002) on 15 November 2002]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1261 of 2003) on 17 April 2003]
- [Amended by Judicial Officers (Amendment of Conditions of Service) Act, 2003 (Act 28 of 2003) on 1 November 2003]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 3366 of 2003) on 5 December 2003]
- [Amended by Public Audit Act, 2004 (Act 25 of 2004) on 1 April 2004]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (Government Notice 1248 of 2010) on 1 April 2004]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1139 of 2004) on 25 June 2004]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 765 of 2005) on 27 May 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (Government Notice 240 of 2010) on 1 July 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1114 of 2005) on 15 July 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1263 of 2005) on 25 November 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1264 of 2005) on 25 November 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1265 of 2005) on 25 November 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1266 of 2005) on 25 November 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1267 of 2005) on 25 November 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1268 of 2005) on 25 November 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1269 of 2005) on 25 November 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1270 of 2005) on 25 November 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 1271 of 2005) on 25 November 2005]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 230 of 2006) on 24 February 2006]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 396 of 2006) on 17 March 2006]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 431 of 2006) on 24 March 2006]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 230 of 2006) on 31 March 2006]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 441 of 2006) on 31 March 2006]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 462 of 2006) on 7 April 2006]
- [Amended by Public Finance Management Act, 1999: Amendment of Schedules (General Notice 476 of 2006) on 7 April 2006]
Chapter 1
Interpretation, object, application and amendment of this Act
1. Definitions
In this Act, unless the context otherwise indicates—"accounting officer" means a person mentioned in section 36;"accounting authority" means a body or person mentioned in section 49;"Accounting Standards Board" means the board established in terms of section 87;"annual Division of Revenue Act" means the Act of Parliament which must annually be enacted in terms of section 214(1) of the Constitution;"constitutional institution" means an institution listed in Schedule 1;"department" means a national or provincial department;[definition of "department" substituted by section 1(a) of Act 29 of 1999]"executive authority"—(a)in relation to a national department, means the Cabinet member who is accountable to Parliament for that department;(b)in relation to a provincial department, means the member of the Executive Council of a province who is accountable to the provincial legislature for that department;(c)in relation to a national public entity, means the Cabinet member who is accountable to Parliament for that public entity or in whose portfolio it falls; and(d)in relation to a provincial public entity, means the member of the provincial Executive Council who is accountable to the provincial legislature for that public entity or in whose portfolio it falls;[definition of "executive authority" substituted by section 1(b) of Act 29 of 1999]"financial year" —(a)means a year ending 31 March; or(b)in relation to a public entity that existed when this Act took effect and that has a different financial year in terms of other legislation, means that financial year, provided the National Treasury has approved that other financial year;[paragraph (b) amended by section 1(c) of Act 29 of 1999]"financial statements" means statements consisting of at least—(a)a balance sheet:(b)an income statement;(c)a cash-flow statement;(d)any other statements that may be prescribed; and(e)any notes to these statements;"fruitless and wasteful expenditure" means expenditure which was made in vain and would have been avoided had reasonable care been exercised;"generally recognised accounting practice" means an accounting practice complying in material respects with standards issued by the Accounting Standards Board;"irregular expenditure" means expenditure, other than unauthorized expenditure, incurred in contravention of or that is not in accordance with a requirement of any applicable legislation, including—(a)this Act; or(b)the State Tender Board Act, 1968 (Act No. 86 of 1968), or any regulations made in terms of that Act; or(c)any provincial legislation providing for procurement procedures in that provincial government;[paragraph (c) added by section 1(d) of Act 29 of 1999]"main division within a vote" means one of the main segments into which a vote is divided and which—(a)specifies the total amount which is appropriated for the items under that segment; and(b)is approved by Parliament or a provincial legislature, as may be appropriate, as part of the vote;[paragraph (b) substituted by section 1(e) of Act 29 of 1999]“MEC for finance" means the member of an Executive Council of a province responsible for finance in the province;[definition of "MEC for finance" inserted by section 1(f) of Act 29 of 1999]"Minister", means the Minister of Finance;"national department" means—(a)a department listed in Schedule 1 of the Public Service Act, 1994 (Proclamation No. 103 of 1994), but excluding a provincial administration; or(b)an organisational component listed in Schedule 3 of that Act;"national government business enterprise" means an entity which—(a)is a juristic person under the ownership control of the national executive;(b)has been assigned financial and operational authority to carry on a business activity;(c)as its principal business, provides goods or services in accordance with ordinary business principles: and(d)is financed fully or substantially from sources other than—(i)the National Revenue Fund; or(ii)by way of a tax, levy or other statutory money;"national public entity" means—(a)a national government business enterprise; or(b)a board, commission, company, corporation, fund or other entity (other than a national government business enterprise) which is—(i)established in terms of national legislation;(ii)fully or substantially funded either from the National Revenue Fund, or by way of a tax, levy or other money imposed in terms of national legislation: and(iii)accountable to Parliament:"National Treasury" means the National Treasury established by section 5;"overspending"—(a)in relation to a vote, means when expenditure under the vote exceeds the amount appropriated for that vote; or(b)in relation to a main division within a vote, means when expenditure under the main division exceeds the amount appropriated for that main division, subject to section 43;"ownership control", in relation to an entity, means the ability to exercise any of the following powers to govern the financial and operating policies of the entity in order to obtain benefits from its activities:(a)To appoint or remove all, or the majority of, the members of that entity’s board of directors or equivalent governing body;(b)to appoint or remove that entity’s chief executive officer;(c)to cast all, or the majority of, the votes at meetings of that board of directors or equivalent governing body; or(d)to control all, or the majority of, the voting rights at a general meeting of that entity;"prescribe" means prescribe by regulation or instruction in terms of section 76;"provincial department" means—(a)a provincial administration listed in Schedule 1 of the Public Service Act, 1994; or(b)a department within a provincial administration and listed in Schedule 2 of the Act;[definition of "provincial department" inserted by section 1(g) of Act 29 of 1999]"provincial government business enterprise" means an entity which—(a)is a juristic person under the ownership control of a provincial executive;(b)has been assigned financial and operational authority to carry on a business activity;(c)as its principal business, provides goods or services in accordance with ordinary business principles; and(d)is financed fully or substantially from sources other than—(i)a Provincial Revenue Fund; or(ii)by way of a tax, levy or other statutory money;[definition of "provincial government business enterprise" inserted by section 1(g) of Act 29 of 1999]"provincial public entity" means—(a)a provincial government business enterprise; or(b)a board, commission, company, corporation, fund or other entity (other than a provincial government business enterprise) which is—(i)established in terms of legislation or a provincial constitution;(ii)fully or substantially funded either from a Provincial Revenue Fund or by way of a tax, levy or other money imposed in terms of legislation; and(iii)accountable to a provincial legislature;[definition of "provincial public entity" inserted by section 1(g) of Act 29 of 1999]"provincial treasury" means a treasury established in terms of section 17;[definition of "provincial treasury" inserted by section 1(g) of Act 29 of 1999]"public entity" means a national or provincial public entity;[definition of "public entity" substituted by section 1(h) of Act 29 of 1999]"Revenue Fund" means—(a)the National Revenue Fund mentioned in section 213 of the Constitution; or(b)a Provincial Revenue Fund mentioned in section 226 of the Constitution;[paragraph (b) added by section 1(i) of Act 29 of 1999]"this Act" includes any regulations and instructions in terms of section 69, 76, 85 or 91;"trading entity" means an entity operating within the administration of a department for the provision or sale of goods or services, and established—(a)in the case of a national department, with the approval of the National Treasury; or(b)in the case of a provincial department, with the approval of the relevant provincial treasury acting within a prescribed framework;[paragraph (b) added by section 1(j) of Act 29 of 1999]"treasury" means the National Treasury or a provincial treasury, as may be appropriate in the circumstances;[definition of "treasury" substituted by section 1(k) of Act 29 of 1999]"unauthorised expenditure" means—(a)overspending of a vote or a main division within a vote;(b)expenditure not in accordance with the purpose of a vote or, in the case of a main division, not in accordance with the purpose of the main division;"vote" means one of the main segments into which an appropriation Act is divided and which—(a)specifies the total amount which is usually appropriated per department in an appropriation Act; and(b)is separately approved by Parliament or a provincial legislature, as may be appropriate, before it approves the relevant draft appropriation Act as such.[paragraph (b) substituted by section 1(l) of Act 29 of 1999]2. Object of this Act
The object of this Act is to secure transparency, accountability, and sound management of the revenue, expenditure, assets and liabilities of the institutions to which this Act applies.3. Institutions to which this Act applies
4. Amendments to this Act
Draft legislation directly or indirectly amending this Act, or providing for the enactment of subordinate legislation that may conflict with this Act, may be introduced in Parliament—Chapter 2
National Treasury and National Revenue Fund
Part 1 – National Treasury
5. Establishment
6. Functions and powers
7. Banking, cash management and investment framework
8. Annual consolidated financial statements
9. Financial statistics and aggregations
The National Treasury may annually compile in accordance with international standards, and publish in the national Government Gazette, financial statistics and aggregations concerning all spheres of government.10. Delegations by National Treasury
Part 2 – National Revenue Fund
11. Control of National Revenue Fund
12. Deposits and withdrawals by South African Revenue Services in Revenue Funds
13. Deposits into National Revenue Fund
14. Withdrawal of exclusions
15. Withdrawals and investments from National Revenue Fund
16. Use of funds in emergency situations
Chapter 3
Provincial treasuries and provincial revenue funds
[Chapter 3 inserted by section 6 of Act 29 of 1999]Part 1 – Provincial treasuries
17. Establishment
18. Functions and powers
19. Annual consolidated financial statements
20. Delegations by provincial treasuries
Part 2 – Provincial Revenue Funds
21. Control of Provincial Revenue Funds
22. Deposits into Provincial Revenue Funds
23. Withdrawal of exclusions from Provincial Revenue Funds
24. Withdrawals and investments from Provincial Revenue Funds
25. Use of funds in emergency situations
Chapter 4
National and provincial budgets
[heading substituted by section 8 of Act 29 of 1999]26. Annual appropriations
27. National annual budgets
28. Multi-year budget projections
29. Expenditure before annual budget is passed
30. National adjustment budgets
31. Provincial adjustments budgets
32. Publishing of reports on state of budget
33. Withholding of appropriated funds
The relevant treasury—[words preceding paragraph (a) substituted by section 15 of Act 29 of 1999]34. Unauthorised expenditure
35. Unfunded mandates
Draft national legislation that assigns an additional function or power to, or imposes any other obligation on, a provincial government, must, in a memorandum that must be introduced in Parliament with that legislation, give a projection of the financial implications of that function, power or obligation to the province.[section 35 inserted by section 17 of Act 29 of 1999]Chapter 5
Departments and constitutional institutions
Part 1 – Appointment of accounting officers
36. Accounting officers
37. Acting accounting officers
When an accounting officer is absent or otherwise unable to perform the functions of accounting officer, or during a vacancy, the functions of accounting officer must be performed by the official acting in the place of that accounting officer.Part 2 – Responsibilities of accounting officers
38. General responsibilities of accounting officers
39. Accounting officers’ responsibilities relating to budgetary control
40. Accounting officers’ reporting responsibilities
41. Information to be submitted by accounting officers
An accounting officer for a department, trading entity or constitutional institution must submit to the relevant treasury or the Auditor-General, such information, returns, documents, explanations and motivations as may be prescribed or as the relevant treasury or the Auditor-General may require.[section 41 substituted by section 22 of Act 29 of 1999]42. Accounting officers’ responsibilities when assets and liabilities are transferred
43. Virement between main divisions within votes
Part 3 – Other officials of departments and constitutional institutions
44. Assignment of powers and duties by accounting officers
45. Responsibilities of other officials
An official in a department, trading entity or constitutional institution—Chapter 6
Public entities
Part 1 – Application of this Chapter
46. Application
The provisions of this Chapter apply, to the extent indicated, to all public entities listed in Schedule 2 or 3.47. Unlisted public entities
48. Classification of public entities
Part 2 – Accounting authorities for public entities
49. Accounting authorities
50. Fiduciary duties of accounting authorities
51. General responsibilities of accounting authorities
52. Annual budget and corporate plan by Schedule 2 public entities and government business enterprises
The accounting authority for a public entity listed in Schedule 2 or a government business enterprise listed in Schedule 3 must submit to the accounting officer for a department designated by the executive authority responsible for that public entity or government business enterprise, and to the relevant treasury, at least one month, or another period agreed with the National Treasury, before the start of its financial year—[words preceding paragraph (a) substituted by section 30 of Act 29 of 1999]53. Annual budgets by non-business Schedule 3 public entities
54. Information to be submitted by accounting authorities
55. Annual report and financial statements
Part 3 – Other officials of public entities
56. Assignment of powers and duties by accounting authorities
57. Responsibilities of other officials
An official in a public entity—Part 4 – External auditors
58. ***
[section 58 repealed by section 53 of Act 25 of 2004]59. ***
[section 59 repealed by section 53 of Act 25 of 2004]60. ***
[section 60 repealed by section 53 of Act 25 of 2004]61. ***
[section 61 repealed by section 53 of Act 25 of 2004]62. ***
[section 62 amended by section 33 of Act 29 of 1999 and repealed by section 53 of Act 25 of 2004]Chapter 7
Executive authorities
63. Financial responsibilities of executive authorities
64. Executive directives having financial implications
65. Tabling in legislatures
Chapter 8
Loans, guarantees and other commitments
Part 1 – General principles
66. Restrictions on borrowing, guarantees and other commitments
67. No provincial foreign commitments
A provincial government, including any provincial public entity, may not borrow money or issue a guarantee, indemnity or security or enter into any other transaction that binds itself to any future financial commitment, denominated in a foreign currency or concluded on a foreign financial market.[section 67 inserted by section 38 of Act 29 of 1999]68. Consequences of unauthorised transactions
If a person, otherwise than in accordance with section 66, lends money to an institution to which this Act applies or purports to issue on behalf of such an institution a guarantee, indemnity or security, or enters into any other transaction which purports to bind such an institution to any future financial commitment, the state and that institution is not bound by the lending contract or the guarantee, indemnity, security or other transaction.69. Regulations on borrowing by public entities
The Minister may regulate by regulation in terms of section 76 the borrowing of money by or for or on behalf of public entities referred to in section 66(3)(b), (c) and (d).[section 69 substituted by section 39 of Act 29 of 1999]70. Guarantees, indemnities and securities by Cabinet members
Part 2 – Loans by national government
71. Purposes for which Minister may borrow money
The Minister may borrow money in terms of section 66(2)(a) for the following purposes only:72. Signing of loan agreements
The Minister, on conditions determined by the Minister, may authorise another person to sign a loan agreement when the Minister borrows money in terms of section 66(2) (a).73. Interest and repayments of loans to be direct charges
The following payments in connection with loans are direct charges against the National Revenue Fund:74. Repayment, conversion and consolidation of loans
The Minister may, on such terms and conditions as the Minister may determine, and, when necessary, with the concurrence of the lender—75. Obligations from lien over securities
Neither the Minister, nor the National Treasury is responsible for the fulfillment of any obligation resulting from any lien, whether expressed, implied or construed, held over any security issued in terms of this Act, despite the fact that the Minister or the National Treasury was notified of the lien.Chapter 9
General treasury matters
76. Treasury regulations and instructions
77. Audit committees
An audit committee—78. Publishing of draft treasury regulations for public comment
Draft regulations in terms of section 76 must be published for public comment in the national Government Gazette before their enactment.79. Departures from treasury regulations, instructions or conditions
The National Treasury may on good grounds approve a departure from a treasury regulation or instruction or any condition imposed in terms of this Act and must promptly inform the Auditor-General in writing when it does so.80. Determination of interest rates for debt owing to state
Chapter 10
Financial misconduct
Part 1 – Disciplinary proceedings
81. Financial misconduct by officials in departments and constitutional institutions
82. Financial misconduct by treasury officials
An official of a treasury to whom a power or duty is assigned in terms of section 10 or 20 commits an act of financial misconduct if that official wilfully or negligently fails to exercise that power or perform that duty.[section 82 substituted by section 42 of Act 29 of 1999]83. Financial misconduct by accounting authorities and officials of public entities
84. Applicable legal regime for disciplinary proceedings
A charge of financial misconduct against an accounting officer or official referred to in section 81 or 83, or an accounting authority or a member of an accounting authority or an official referred to in section 82, must be investigated, heard and disposed of in terms of the statutory or other conditions of appointment or employment applicable tc that accounting officer or authority, or member or official, and any regulations prescribed by the Minister in terms of section 85.85. Regulations on financial misconduct procedures
Part 2 – Criminal proceedings
86. Offences and penalties
Chapter 11
Accounting Standards Board
87. Establishment
88. Composition
89. Functions of Board
90. Powers of Board
The Accounting Standards Board may do all that is necessary or expedient to perform its functions effectively, which includes the power to—91. Regulations on accounting standards of Board
Chapter 12
Miscellaneous
92. Exemptions
The Minister, by notice in the national Government Gazette, may exempt any institution to which this Act applies, or any category of those institutions, from any specific provisions of this Act for a period determined in the notice.93. Transitional provisions
94. Repeal of legislation
The legislation mentioned in Schedule 6 is repealed to the extent specified in the third column.95. Short title and commencement
This Act is called the Public Finance Management Act, 1999, and takes effect on 1 April 2000 except—History of this document
28 March 2023 amendment not yet applied
14 October 2022 amendment not yet applied
20 December 2021 amendment not yet applied
24 May 2019 amendment not yet applied
29 March 2018 amendment not yet applied
24 February 2017 amendment not yet applied
13 May 2016 amendment not yet applied
30 April 2015 amendment not yet applied
01 April 2015 amendment not yet applied
31 March 2015 amendment not yet applied
23 May 2014 amendment not yet applied
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02 September 2013 amendment not yet applied
Amended by
National Health Amendment Act, 2013
01 April 2013 amendment not yet applied
15 March 2013 amendment not yet applied
01 December 2012 amendment not yet applied
01 April 2012 amendment not yet applied
30 September 2011 amendment not yet applied
01 April 2011 amendment not yet applied
31 December 2010 amendment not yet applied
01 July 2010 amendment not yet applied
08 June 2010 amendment not yet applied
01 April 2010 amendment not yet applied
13 July 2009 amendment not yet applied
Amended by
South African Airways Act, 2007
19 April 2009 amendment not yet applied
Amended by
Financial Management of Parliament Act, 2009
01 April 2009 amendment not yet applied
20 March 2009 amendment not yet applied
19 September 2008 amendment not yet applied
01 April 2008 amendment not yet applied
Amended by
Public Service Amendment Act, 2007
01 February 2008 amendment not yet applied
Amended by
Broadband Infraco Act, 2007
Amended by
South African Express Act, 2007
04 January 2008 amendment not yet applied
14 November 2007 amendment not yet applied
20 July 2007 amendment not yet applied
09 March 2007 amendment not yet applied
20 October 2006 amendment not yet applied
28 July 2006 amendment not yet applied
23 June 2006 amendment not yet applied
26 May 2006 amendment not yet applied
12 May 2006 amendment not yet applied
07 April 2006 this version
31 March 2006
24 March 2006
17 March 2006
24 February 2006
25 November 2005
15 July 2005
01 July 2005
27 May 2005
25 June 2004
01 April 2004
05 December 2003
01 November 2003
17 April 2003
01 April 2003
Commenced by
Public Finance Management Act, 1999: Commencement
Note: See section 95(b)
15 November 2002
02 August 2002
01 August 2002
Commenced by
Public Finance Management Act, 1999: Commencement
Note: See section 95(b)
19 July 2002
17 May 2002
07 March 2002
30 November 2001
31 August 2001
Commenced by
Public Finance Management Act, 1999: Commencement
Note: See section 95(b); the proviso to section 15(1)(a)(ii) also comes into operation on this date.
24 August 2001
08 June 2001
01 June 2001
01 April 2001
Commenced by
Public Finance Management Act, 1999: Commencement
Read this version
Note: See section 95(b)
01 March 2001
01 April 2000
Commenced
Read this version
Note: See section 95
02 March 1999
Cited documents 6
Act 6
1. | Legal Succession to the South African Transport Services Act, 1989 | 245 citations |
2. | Magistrates Act, 1993 | 104 citations |
3. | State Tender Board Act, 1968 | 86 citations |
4. | Finance Act, 1993 | 13 citations |
5. | Finance Act, 1991 | 12 citations |
6. | Finance Act, 1978 | 8 citations |
Documents citing this one 2236
Gazette 1856
Judgment 222
1. |