(1) On application by
an incorporated association, the Commissioner may, in writing, in respect of a
financial year declare the incorporated association to be —
(a) a
tier 1 association; or
(b) a
tier 2 association.
(2) The Commissioner
may make a declaration under subsection (1) only if the Commissioner is
satisfied that unusual and non-recurring circumstances warrant the making of
the declaration.
(3) An application by
an incorporated association to the Commissioner for a declaration under
subsection (1) in respect of a financial year must be made within 3 months
after the end of the financial year.