14AExemption from financial reporting requirements—Tier 2 associations—the Act, ss 53(3) and 107(1)(f)

#### 14A Exemption from financial reporting requirements—Tier 2 associations—the Act, ss 53(3) and 107(1)(f) 14A Exemption from financial reporting requirements—Tier 2 associations—the Act, ss 53(3) and 107(1)(f) > A Tier 2 association is exempt from the requirements under the Act, sections 47–49 if, in relation to the relevant financial year— > > > (a) the association— > > > > > (i) is an ACNC registered entity, and > > > > > (ii) does not report to the Australian Charities and Not-for-profits Commission as part of a reporting group under the Commonwealth Act, Subdivision 60-G, and > > > > > (iii) gives all statements and reports for the financial year as required by the Commonwealth Act, Division 60, and > > > (b) the information in the statements and reports is publicly available on the ACNC Register to the extent required by the Commonwealth Act. > > **s 14A:** Ins 2026 (19), Sch 1\[3\].