What if a one-off event pushes our revenue into a higher tier?

The association can apply to the Commissioner to be declared a specific tier for that year. The application must be lodged no later than three months after the financial year ends. It is granted only if the Commissioner is satisfied that the revenue increase came from unusual, non-recurring circumstances.

Source: Consumer Protection WA, Tiered financial reporting (https://consumerprotection.wa.gov.au/inc-guide-incorporated-associations-western-australia/tiered-financial-reporting).