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].