#### 21B Transitional provision relating to exemptions for Tier 1 and Tier 2 associations from financial reporting and lodgment of documents and summaries 21B Transitional provision relating to exemptions for Tier 1 and Tier 2 associations from financial reporting and lodgment of documents and summaries > Sections 13A and 14A do not apply in relation to a financial year that ended before the commencement of the sections. > > **s 21B:** Ins 2026 (19), Sch 1\[5\].

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Section 21B - Associations Incorporation Regulation 2022 - Transitional provision relating to exemptions for Tier 1 and Tier 2 associations from financial reporting and lodgment of documents and summaries — Zoe