According to section 7(3) of the Money Bills Act and section 76(4) of the Constitution, the Minister of Finance must table the Division of Revenue Bill in the National Assembly and thereafter it must be sent to the National Council of Provinces. In accordance with these sections, the Minister of Finance (the Minister), Mr. Pravin Gordhan, tabled the 2012 Division of Revenue Bill (the Bill) in the National Assembly on 22 February 2012. On 09 March 2012 the Bill was transmitted to the National Council of Provinces and referred to the Committee.