BEGIN

  SELECT (			
    SELECT	(  SELECT	
       (SELECT	
          t1.column1 option1,
          t1.column2 option2,
          t2.column3 option3,
          t2.column4 option4								
        FROM table1 t1 INNER JOIN table2 t2 ON t1.id=t2.link_column
        WHERE t1.year='2018'  
        FOR XML PATH('division1'),type) division1,

        (SELECT	
          t4.column6 option5,
          t4.column7 option6,
          t3.column8 option7,
          t3.column9 option8								
        FROM table3 t3 INNER JOIN table4 t4 ON t3.id=t3.link_column
        WHERE t1.year='2018'  
        FOR XML PATH('division2'),type) division2,
							
    FOR XML PATH ('superdivision'),type)
) [XML]

END

<division1>
	<id>ID1</id>
	<option1>value1</option1>
	<option2>value2</option2>
</division1>
<division1>
	<id>ID2</id>
	<option1>value3</option1>
	<option2>value4</option2>
</division1>

<division1>
	<id>ID1</id>
	<option1>value1</option1>
	<option2>value2</option2>
</division1>
<division1>
	<id>ID2</id>
	<option1>value3</option1>
	<option2>value4</option2>
	<option100>value100</option100>
</division1>