The National Treasury responded that there is no need for Western Cape Province proposal because section 36 of the Division of Revenue Act 1 of 2010 covers the proposed clause. Section 36 (1) states that the National Treasury may, on written application by the transferring national officer, province, or municipality, exempt such officer, province, or municipality in writing from complying with a provision of Act 1 of 2010. Section 36 (2) goes further to say any exemption granted in terms of subsection (1) must set out the period and conditions, if any, to which it is subject and must be published in the gazette.