Constitutional law

Abstract

Section 77 of the Constitution of the Republic of South Africa, 1996, establishes a special procedure for the passage of money bills. According to section 77(1), a bill is a 'money bill' if it: (a) appropriates money; (b) imposes national taxes, levies, duties, or surcharges; (c) abolishes or reduces, or grants exemptions from, any national taxes, levies, duties or surcharges; or (d) authorises direct charges against the National Revenue Fund, except a Bill envisaged in section 214 authorising direct charges.