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ATO Validation Error Messages

  • Updated

 

ATO Validations 

Through the SBR system, the ATO will first validate every form before it can be accepted. 

The following is a list of error messages that may be received when validating a form with the ATO. 

ATO Error Message List

 

ATO Error Code

Error Type 

ATO Error Description
CMN.ATO.AS.000002 Error Lodgment due date is prior to 2000
CMN.ATO.AS.000003 Error Business postal address: Postcode is not a valid Australian postcode
CMN.ATO.AS.000004 Error Payment due date is prior to 2000
CMN.ATO.AS.000006 Error DIN - Document identification number provided is not supported or is invalid
CMN.ATO.AS.000008 Error Activity statement form type must be one of the following values:

A, B, C, D, F, G, I, J, N, P, R, S, T, U, V, W, X, Y, Z
CMN.ATO.AS.000009 Error Period start date must be prior to Period end date
CMN.ATO.AS.000011 Error Activity statement status must be one of:

DSP = New;

GEN = Pending DGST Amount;

RCVD = Lodged;

EXCL = Excluded;

FIN = Processed;

CANC = Cancelled;

DISC = Discontinued
CMN.ATO.AS.000012 Error Period start date can not be prior to 1/7/2000
CMN.ATO.AS.000014 Error 7 - Deferred company/fund instalment is too large or has a negative amount
CMN.ATO.AS.000018 Error 9 - Your payment or refund amount is too large or has a negative amount
CMN.ATO.AS.000030 Error Electronic Contact.Telephone.Usage.Code must be set to "03" where Contact phone number has been provided
CMN.ATO.AS.000031 Error Electronic Contact.Telephone.Service Line.Code is required where  Contact phone number has been provided
CMN.ATO.AS.000032 Error 7A - Deferred GST on imported goods amount is too large or is a negative amount
CMN.ATO.AS.000033 Error Electronic Contact.Electronic Mail.Usage.Code must be set to "03" where Email address is supplied
CMN.ATO.AS.000034 Error Only FBT, GST, PAYGI can have a Liability Estimation Method Dimension
CMN.ATO.AS.000035 Error GST related context provided without GST obligation
CMN.ATO.AS.000036 Error FBT related context provided without FBT obligation
CMN.ATO.AS.000037 Error 8A/ 2A/ P1 - Amount you owe the Tax Office is too large or has a negative amount
CMN.ATO.AS.000038 Error The valid values are Calculation, Commissioner Chosen, Business Estimation or Business Variation
CMN.ATO.AS.000039 Error The valid values are FBT, GST, PAYGI or PAYGW
CMN.ATO.AS.000040 Error PAYGI related context provided without PAYGI obligation
CMN.ATO.AS.000052 Error 8B/ 2B - Amount the Tax Office owes you is too large or has a negative amount
CMN.ATO.AS.000060 Error GST accounting method is required
CMN.ATO.AS.000061 Error G21 - ATO instalment amount is too large or has a negative amount
CMN.ATO.AS.000062 Error G10 - Capital purchases is too large or has a negative amount
CMN.ATO.AS.000064 Error G22 - Estimated net GST for the year is too large or has a negative amount
CMN.ATO.AS.000066 Error G2 - Export sales amount is too large or has a negative amount
CMN.ATO.AS.000068 Error 7D - Fuel tax credit is too large or has a negative amount
CMN.ATO.AS.000069 Error 1E - Luxury car tax is too large or has a negative amount
CMN.ATO.AS.000070 Error 1F - Luxury car tax refundable is too large or has a negative amount
CMN.ATO.AS.000071 Error G11 - Non-capital Purchases is too large or has a negative amount
CMN.ATO.AS.000073 Error G3 - Other GST-free sales is too large or has a negative amount
CMN.ATO.AS.000074 Error GST reporting option needs to be selected with a value from 0 to 3
CMN.ATO.AS.000075 Error G1 - Total sales is too large or has a negative amount
CMN.ATO.AS.000081 Error GST reporting option is required
CMN.ATO.AS.000082 Error T8 - Estimated PAYG income tax for the year is too large or has a negative amount
CMN.ATO.AS.000083 Error 7C - Fuel tax credit over claim amount is too large or has a negative amount
CMN.ATO.AS.000084 Error PAYG income tax instalment reporting option must be 0, 1 or 2
CMN.ATO.AS.000086 Error W4 - Amounts withheld where no ABN is quoted is too large or has a negative amount
CMN.ATO.AS.000087 Error W3 - Other amounts withheld (excluding any amount shown at W2 or W4) is too large or has a negative amount
CMN.ATO.AS.000089 Error 4/W5 - PAYG tax withheld (W2+W3+W4) is too large or has a negative amount
CMN.ATO.AS.000090 Error 6A - FBT instalment is too large or has a negative amount
CMN.ATO.AS.000097 Error T1 - PAYG instalment income is too large or has a negative amount
CMN.ATO.AS.000101 Error T5/ T7 - Tax Office PAYG income tax instalment amount is too large or has a negative amount
CMN.ATO.AS.000102 Error T6/T9 - Varied PAYG income tax instalment amount is too large or has a negative amount
CMN.ATO.AS.000108 Error PAYG income tax instalment reporting option is required
CMN.ATO.AS.000112 Error W2 - Amounts withheld from salaries or wages and other payments shown at W1 is too large or has a negative amount
CMN.ATO.AS.000113 Error W1 - Total salary, wages and other payments is too large or has a negative amount
CMN.ATO.AS.000118 Error 6B - Credit from FBT instalment variation is too large or has a negative amount
CMN.ATO.AS.000119 Error 1H - GST instalments (amounts reported at G21 or G23 in your activity statement(s) for the reporting period) is too large or has a negative amount
CMN.ATO.AS.000120 Error 1A - GST on sales or GST instalment is too large or has a negative amount
CMN.ATO.AS.000122 Error 1B - GST on purchases is too large or has a negative amount
CMN.ATO.AS.000124 Error 5A - PAYG Income tax instalment amount is too large or has a negative amount
CMN.ATO.AS.000126 Error 5B - Credit from PAYG income tax instalment variation is too large or has a negative amount
CMN.ATO.AS.000130 Error 4/W5 - PAYG tax withheld (W2+W3+W4) is required
CMN.ATO.AS.000134 Error F1 - Tax Office FBT instalment amount instalment amount is too large or is a negative amount
CMN.ATO.AS.000135 Error Business postal address: Overseas address indicator is required
CMN.ATO.AS.000147 Error Address Details.Usage.Code must be "POS"
CMN.ATO.AS.000153 Error G23 - Varied GST amount for the quarter is too large or has a negative amount
CMN.ATO.AS.000154 Error 1C - Wine equalisation tax is too large or has a negative amount
CMN.ATO.AS.000155 Error 1D - Wine equalisation tax refundable is too large or has a negative amount
CMN.ATO.AS.000157 Error Organisational Name Type Code must be "MTR"
CMN.ATO.AS.000158 Error Search criteria group status code can only be "Unlodged", "Historical" or "All"
CMN.ATO.AS.000160 Error Business postal address: Line 1 is required
CMN.ATO.AS.000161 Error Organisation main trading name is required
CMN.ATO.AS.000162 Error DIN - Document identification number is required
CMN.ATO.AS.000163 Error F2 - Estimated FBT for the year is too large or has a negative amount
CMN.ATO.AS.000165 Error T11 = T1 x T2 (or T1 x T3) is too large or has a negative amount
CMN.ATO.AS.000166 Warning Business postal address: Line 3 is not required to be submitted.
CMN.ATO.AS.000167 Warning Business postal address: Line 4 is not required to be submitted
CMN.ATO.AS.000168 Error F3 - Varied FBT amount for the quarter is too large or has a negative amount
CMN.ATO.AS.000169 Error G9 - GST on Sales (Total sales subject to GST after adjustments divided by eleven) is too large or has a negative amount
CMN.ATO.AS.000171 Error Declaration.Statement Type.Code must be "TrueAndCorrect"
CMN.ATO.AS.000172 Error Declaration date is required
CMN.ATO.AS.000173 Error Declaration accepted indicator must be set to "True"
CMN.ATO.AS.000174 Error Declaration signatory identifier is required
CMN.ATO.AS.000175 Error Business postal address: Country name is required where Business postal address: Overseas address indicator is True
CMN.ATO.AS.000176 Error Business postal address: State or territory, Business postal address: Locality name and Business postal address: Postcode are required where Business postal address: Overseas address indicator is False
CMN.ATO.AS.000180 Error Electronic Contact.Telephone.Service Line.Code must be "01", "02", "03" or "09"
CMN.ATO.AS.000182 Error 1A - GST on sales or GST instalment must equal G9 - GST on Sales (Total sales subject to GST after adjustments divided by eleven) when provided
CMN.ATO.AS.000183 Error Income Tax.Pay As You Go Withholding.Payment Type.Code must be "W2", "W3" or "DNOABN"
CMN.ATO.AS.000184 Error TaxRate.Type.Code must be "Instalment"
CMN.ATO.AS.000266 Error T4 - Reason code for PAYG income tax instalment variation must be one of the following values:

21, 22, 23, 24, 25, 26, 27, 28, 29, 33
CMN.ATO.AS.100000 Error Invalid XBRL schema. Please contact your Software Developer.
CMN.ATO.AS.100001 Error Multiple ReportingParty ABNs provided
CMN.ATO.AS.100002 Error Multiple ReportingParty TFNs provided
CMN.ATO.AS.100003 Error Reporting Party ABN or TFN is required
CMN.ATO.AS.100004 Error Intermediary ABN is required
CMN.ATO.AS.100005 Error ABN is required unless an Intermediary is provided
CMN.ATO.AS.100006 Error Standard Business Document Header: Only 1 Business Document can be provided per Activity Statement request
CMN.ATO.AS.EM005 Error [Label] is a mandatory field.
CMN.ATO.AS.EM010 Error The certificate you are using has not been approved for access or is disabled.
CMN.ATO.AS.EM021 Error [Label] must be completed as an amount has been entered at [entered label]
CMN.ATO.AS.EM023 Error You must select a reason for the variation at [label].
CMN.ATO.AS.EM024 Error Access to the activity statement is not available. This may be due to:

- you are not authorised to have access

- the record is restricted

- the ABN you have provided is not recognised by the Tax Office

- the TFN you have provided is not acceptable, or

- your proof of identity is not accepted



To check that these details are correct, contact the Tax Office on 132866. You will need to supply the following information:

- name

- address

- TFN or ABN

- account or client account number (If applicable), and

- the activity statement period
CMN.ATO.AS.EM025 Error The following activity statements cannot be completed:

- Annual PAYG instalment notice (Old Form N)

- Annual GST information report

- 2001 annual GST return



You should have been sent a paper version of the activity statement; refer to this for instructions.



If you have not received a paper version of any of these forms, contact the Tax Office on 132866.  You will need to supply the following information:

- name

- address

- TFN or ABN

- account or client account number (If applicable), and

- the activity statement period.
CMN.ATO.AS.EM026 Error You are not authorised to lodge this activity statement.
CMN.ATO.AS.EM030 Error Complete the declaration before you submit this activity statement.
CMN.ATO.AS.EM031 Error You have entered an invalid password
CMN.ATO.AS.EM032 Error You attempted to access the 'Activity statement list'. You do not have an obligation to lodge activity statements.  If you believe that you are required to lodge activity statements contact the Tax Office on 132866 for assistance.
CMN.ATO.AS.EM033 Error You attempted to view the activity statement details for this account.  These details are not currently available.



The following activity statements cannot be viewed:



- Annual PAYG instalment notices (Old Form N)

- Annual GST information report

- Your first Annual GST return



If you require a paper copy, contact the Tax Office on 132866. You will need to supply the following information:

- name

- address

- TFN or ABN

- account or client account number (If applicable), and

- the activity statement period.
CMN.ATO.AS.EM039 Error The hours taken to complete is invalid. Enter a whole number between 0 and 999.
CMN.ATO.AS.EM040 Error The minutes taken to complete is invalid Enter a whole number between 0 and 59.
CMN.ATO.AS.EM041 Error [Label] must be completed if a reason for variation has been selected.
CMN.ATO.AS.EM051 Error The activity statement you are trying to lodge does not exist.
CMN.ATO.AS.EM052 Error The Tax Office has no record of ABN [supplied ABN].
CMN.ATO.AS.EM053 Error You cannot lodge activity statements for the ABN you have supplied.
CMN.ATO.AS.EM054 Error You have provided an ABN or TFN for which there is more than one Branch. Enter a Branch for the ABN or TFN you have provided.
CMN.ATO.AS.EM055 Error The information you have supplied is not in the correct format.
CMN.ATO.AS.EM056 Error The activity statement you are trying to lodge is a [supplied form type] [supplied form description].



You cannot lodge this activity statement online.
CMN.ATO.AS.EM057 Error You cannot lodge revised activity statements through your software package. Contact the Tax Office on 132866 for details on how to lodge your revision electronically.
CMN.ATO.AS.EM058 Error You have provided details on:

[supplied obligation] that you are not registered for.
CMN.ATO.AS.EM059 Error Our records show that you have not entered data for [missing obligations] which you are required to report on.



You will be expected to complete the obligation prior to submitting the activity statement. If you believe you are not registered for this obligation, contact the Tax Office on 132866.
CMN.ATO.AS.EM060 Error [Label] was reported as [supplied value] and will be corrected to [tax office value]
CMN.ATO.AS.EM061 Error Reported [ineligible reporting option], will be corrected to [Tax Office eligible option] ["or" second Tax Office eligible option (if present)].
CMN.ATO.AS.EM062 Error Select an option for [Obligation].
CMN.ATO.AS.EM063 Error The activity statement you are trying to lodge has been either lodged, cancelled or discontinued.
CMN.ATO.AS.EM064 Error The allowable date to vary [Obligation] has expired. The value supplied at [label] has been removed from your activity statement.
CMN.ATO.AS.EM065 Error The amount claimed for your [obligation] refund at [label] exceeds your maximum amount claimable for this period and obligation. Your refund has been adjusted to [refund claimable].
CMN.ATO.AS.EM068 Error You are not authorised to prepare this activity statement.
CMN.ATO.AS.EM069 Error You cannot lodge revised activity statements through your software package.
CMN.ATO.AS.EM080 Error Only whole dollars can be entered at [label].
CMN.ATO.AS.EM081 Error [Label] cannot be a negative amount.
CMN.ATO.AS.EM082 Error [Label] must be numeric.
CMN.ATO.AS.EM090 Error G1 cannot be less than the sum of G2 and G3.
CMN.ATO.AS.EM091 Error G10 or G11 must be completed as an amount has been entered at 1B
CMN.ATO.AS.EM092 Error 1B must be completed as an amount has been entered at G10 and/or G11.
CMN.ATO.AS.EM098 Error Rate must be in the format '999.99'.
CMN.ATO.AS.EM110 Error You have provided an ABN or TFN for which there is more than one Branch. Please select a Branch in your selection.
CMN.ATO.AS.EM111 Error You must provide either an ABN or a TFN.
CMN.ATO.AS.EM112 Error Your selection criteria must specify a valid ABN or a Tax File Number (TFN).
CMN.ATO.AS.EM113 Error The Branch [supplied branch] you supplied does not exist or is not a valid activity statement account for your ABN.
CMN.ATO.AS.EM114 Error You must select one Activity Statement in your selection.
CMN.ATO.AS.EM115 Error Your supplied ABN does not match the ABN/CAC or TFN for the activity statement
CMN.ATO.AS.EM116 Error You cannot enter WET or LCT information when paying your GST by instalments. You must delete the values entered in WET and/or LCT. Alternatively change to GST option 1 or 2.
CMN.ATO.AS.EM117 Error The Period To Date must be later than or the same as the Period From Date
CMN.ATO.AS.EM118 Error The valid list status filters are "all", "unlodged" or "historical"
CMN.ATO.AS.EM119 Error You must provide an ABN or a TFN or activity statement DIN
CMN.ATO.AS.EM120 Error You have selected an activity statement which currently cannot be viewed.


The following activity statements cannot be viewed online:

- Annual PAYG instalment notice (Old Form N)

- Annual GST information report

- Your first Annual GST return


If you require a paper copy, contact the Tax Office on 132866. You will need to supply the following information:

- name

- address

- TFN or ABN

- account or client account number (if applicable), and

- the activity statement period.
CMN.ATO.AS.EM121 Error The activity statement has been successfully finalised.  The total amount for this activity statement is $[tax office refund amount] CR.  The activity statement amounts have been credited to the activity statement account. 

If there are any debts owed to the Commonwealth these will be offset before the refund is issued.  The refund amount will be reflected on your activity statement account the following business day.

You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM122 Error The activity statement has been successfully finalised.  The total amount for this activity statement is $[tax office refund amount] CR.  The activity statement amounts have been credited to the activity statement account.  



A refund cannot be issued as our records indicate you have overdue activity statements.  Any refunds due will be issued once these activity statements have been finalised and any debts owed to the Commonwealth have been offset .  When the outstanding activity statements have been finalised, the refund amount will be reflected on your activity statement account the following business day.



You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM125 Information The activity statement has been successfully finalised.   The total amount for this activity statement is NIL. 



There is nothing to pay for this activity statement.



You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM126 Information The total amount for this activity statement is $[tax office refund amount] CR.  The activity statement amounts will be displayed on the activity statement account when it has been finalised. 


If your activity statement has not been finalised within 14 days of lodgment, contact the Tax Office on 132866 for an update. 


When your activity statement is finalised, if there are any debts owed to the Commonwealth these will be offset before the refund is issued.  The refund amount will be reflected on your activity statement account the following business day.


You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM127 Information The total amount for this activity statement is NIL. The activity statement amounts will be displayed on the activity statement account when it has been finalised. 

If your activity statement has not been finalised within 14 days of lodgment, contact the Tax Office on 132866 for an update. 

You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM128 Error The activity statement has been successfully finalised.  The debit amount for this activity statement is $[tax office refund amount].  The activity statement amounts have been debited to the activity statement account.  

This amount is to be paid by the payment due date. 

You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM129 Information The debit amount for this activity statement is $[tax office refund amount].  The activity statement amounts will be displayed on the activity statement account when it has been finalised. 

If your activity statement has not been finalised within 14 days of lodgment, contact the Tax Office on 132866 for an update. 

Even though the activity statement has not been finalised, this amount is to be paid by the payment due date.  You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM130 Error The activity statement has been successfully finalised.  The debit amount for this activity statement is $[tax office refund amount].  The activity statement amounts have been debited to the activity statement account. 

This amount is to be paid by the payment due date. 

You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM131 Information The debit amount for this activity statement is $[tax office refund amount].  The activity statement amounts will be displayed on the activity statement account when it has been finalised. 



If the activity statement has not been finalised within 14 days of lodgment, contact the Tax Office on 132866 for an update. 



Even though the activity statement has not been finalised, this amount is to be paid by the payment due date.  You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM132 Error The activity statement has been successfully finalised.  The total amount for this activity statement is $[tax office refund amount] CR.  The activity statement amounts have been credited to the activity statement account.



We are unable to process a refund as we have no financial institution details for this activity statement account. Contact the Tax Office on 132866 to provide us with your financial institution details.



When your financial institution details have been provided to the Tax Office, the refund amount will be reflected on your activity statement account the following business day.  If there are any debts owed to the Commonwealth these will be offset before the refund is issued.



You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM133 Error The activity statement has been successfully finalised.  The total amount for this activity statement is $[tax office refund amount] CR.  The activity statement amounts have been credited to the activity statement account.



We are unable to process a refund as the financial institution details for this activity statement account are incorrect or the account has been closed.  Contact the Tax Office on 132866 to provide us with your current financial institution details.



When your financial institution details have been updated with the Tax Office, the refund amount will be reflected on your activity statement account the following business day.  If there are any debts owed to the Commonwealth these will be offset before the refund is issued.



You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM134 Error The activity statement has been successfully finalised.  The total amount for this activity statement is $[tax office refund amount] CR.  The activity statement amounts have been credited to the activity statement account. 



We are unable to process this refund as our records indicate there are overdue activity statements and we have no financial institution details for this activity statement account. 



Lodge all your outstanding activity statements and contact the Tax Office on 132866 to provide us with your current financial institution details.



When the outstanding activity statements have been finalised and your financial institution details have been provided to the Tax Office, the refund amount will be reflected on your activity statement account the following business day.  If there are any debts owed to the Commonwealth these will be offset before the refund is issued.



You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM135 Error The activity statement has been successfully finalised.  The total amount for this activity statement is $[tax office refund amount] CR.  The activity statement amounts have been credited to the activity statement account. 



We are unable to process this refund as our records indicate there are overdue activity statements and the financial institution details for this activity statement account are incorrect or the account has been closed. 

Lodge all you outstanding activity statements and contact the Tax Office on 132866 to provide us with your current financial institution details.



When the outstanding activity statements have been finalised and your financial institution details have been updated with the Tax Office, the refund amount will be reflected on your activity statement account the following business day.  If there are any debts owed to the Commonwealth these will be offset before the refund is issued.



You may be liable to pay the general interest charge if there are any amounts owing on your account.
CMN.ATO.AS.EM136 Error Lodgment has been successful however a receipt number cannot be issued.
CMN.ATO.AS.EM137 Error There are no activity statements matching your selection. Change your criteria.
CMN.ATO.AS.EM141 Information [Obligation] has been  removed from this activity statement because you are no longer required to report it to the Tax Office.
CMN.ATO.AS.EM145 Information The activity statement is not able to be finalised at this time. You have provided details on [supplied obligation]. You are not currently registered for this obligation. The activity statement will be reviewed by a Tax Office staff member who may contact you if any further information is required.
CMN.ATO.AS.EM146 Error Client has no active GST obligation
CMN.ATO.AS.EM147 Information The activity statement is not able to be finalised at this time as your [supplied obligation] reporting period has changed.   The activity statement will be reviewed by a Tax Office staff member who may contact you if any further information is required.
CMN.ATO.AS.EM148 Information The activity statement is not able to be finalised at this time. An unexpected error has occurred. The activity statement will be reviewed by a Tax Office staff member who may contact you if any further information is required.
CMN.ATO.AS.EM149 Information The activity statement is not able to be finalised at this time. Not all of the quarterly activity statements for the reporting year have been processed. You need to submit all of your outstanding activity statements before a Tax Officer can finalise this activity statement.
CMN.ATO.AS.EM150 Error Client reporting WET in wrong period
CMN.ATO.AS.EM151 Error Client has no active LCT obligation
CMN.ATO.AS.EM152 Error Client has no active LCT obligation
CMN.ATO.AS.EM153 Error Client reporting LCT in wrong period
CMN.ATO.AS.EM154 Error Client has no active ITW obligation
CMN.ATO.AS.EM155 Error Client reporting ITW in wrong period
CMN.ATO.AS.EM156 Error Client has no active ITI obligation
CMN.ATO.AS.EM157 Error Client has no active FBT obligation
CMN.ATO.AS.EM158 Information The activity statement is not able to be finalised at this time. The activity statement will be reviewed by a Tax Office staff member who may contact you if any further information is required.
CMN.ATO.AS.EM159 Error Activity Statement under Tax Office review
CMN.ATO.AS.EM160 Error High rate client
CMN.ATO.AS.EM161 Error GSTR posting conflict
CMN.ATO.AS.EM162 Error Not all previous quarters processed
CMN.ATO.AS.EM163 Error GSTR has disputed postings
CMN.ATO.AS.EM164 Error GST reporting method conflict
CMN.ATO.AS.EM165 Error Activity Statement under Tax Office review
CMN.ATO.AS.EM166 Error The activity statement is not able to be finalised at this time as there are no longer any active obligations for this account.
CMN.ATO.AS.EM168 Error Your Email address at the Tax Office is invalid. You will need to correct it in order to receive electronic notification of new activity statements.
CMN.ATO.AS.EM169 Information The Tax Office does not have an Email address for you. In order to receive electronic notification of new activity statements, you will need to update your registration information with your Email address.
CMN.ATO.AS.EM170 Error [label] should not be supplied in the summary of this activity statement. The value reported has been removed from the summary.
CMN.ATO.AS.EM171 Error The activity statement has been successfully finalised.  The total amount for this activity statement is $[tax office refund amount] CR.  The activity statement amounts have been credited to the activity statement account. 



We are unable to process this refund as our records indicate that we have no financial institution details for this activity statement account.  To update your financial institution details, select [fid menu option] from the left hand navigation bar.



We are also experiencing difficulties processing your [Quarterly PAYG Instalment Notice/Quarterly GST Instalment Notice/Quarterly PAYG and GST Instalment Notice] as part of the process of verifying your current refund amount. We expect these problems to be resolved in the next week. If there are any debts owed to the commonwealth these will be offset before the refund is issued.
CMN.ATO.AS.EM172 Error The activity statement has been successfully finalised.  The total amount for this activity statement is $[tax office refund amount] CR.  The activity statement amounts have been credited to the activity statement account. 



We are unable to process this refund as our records indicate that the financial institution details for this activity statement account are incorrect or the account has been closed.  To update your financial institution details, select [fid menu option] from the left hand navigation bar.



We are also experiencing difficulties processing your [Quarterly PAYG Instalment Notice/Quarterly GST Instalment Notice/Quarterly PAYG and GST Instalment Notice] as part of the process of verifying your current refund amount. We expect these problems to be resolved in the next week. If there are any debts owed to the commonwealth these will be offset before the refund is issued.
CMN.ATO.AS.EM173 Error The activity statement has been successfully finalised.  The total amount for this activity statement is $[tax office refund amount] CR.  The activity statement amounts have been credited to the activity statement account. 



We are experiencing difficulties processing your [Quarterly PAYG Instalment Notice/Quarterly GST Instalment Notice/Quarterly PAYG and GST Instalment Notice] as part of the process of verifying your current refund amount. The refund request may be reduced and/or subject to delays as a result of this processing. You are not required to take any action. We expect these problems to be resolved in the next week. If there are any debts owed to the commonwealth these will be offset before the refund is issued.
CMN.ATO.AS.EM174 Error [label] should not be supplied for this activity statement. The value reported has been removed from the activity statement.
CMN.ATO.AS.EM175 Information You must lodge and pay your annual GST return by the due date of your annual income tax return or by 28 February if you are not required to lodge an income tax return.
CMN.ATO.AS.EM176 Warning The 4 year limit for revising GST, LCT, WET and FTC for this activity statement has passed
CMN.ATO.AS.1039 Error 4 year limit for revising GST has passed
CMN.ATO.AS.1040 Error 4 year limit for revising GST has passed
CMN.ATO.AS.1041 Error 4 year limit for revising GST has passed
CMN.ATO.AS.1042 Error 4 year limit for revising GST has passed
CMN.ATO.AS.1043 Error 4 year limit for revising GST has passed
CMN.ATO.AS.1044 Error 4 year limit for revising GST has passed
CMN.ATO.AS.1045 Error 4 year limit for revising GST has passed
CMN.ATO.AS.1046 Error 4 year limit for revising GST has passed
CMN.ATO.AS.1047 Error 4 year limit for revising GST has passed
CMN.ATO.AS.5005 Error 4 year limit for revising WET has passed
CMN.ATO.AS.5006 Error 4 year limit for revising WET has passed
CMN.ATO.AS.6005 Error 4 year limit for revising LCT has passed
CMN.ATO.AS.6006 Error 4 year limit for revising LCT has passed
CMN.ATO.AS.9003 Error 4 year limit for revising FTC has passed
CMN.ATO.AS.9004 Error 4 year limit for revising FTC has passed
CMN.ATO.CAS.400000 Error A yes or no response to the self assessed effective life field (Label D) is required if an amount greater than 0 has been entered into Part A of the Capital Allowances schedule for Depreciating assets first deducted in the current income year in any of the labels A, B or C
CMN.ATO.CAS.400001 Error A response in the self assessed effective life field (Label D) is not required where there has been no listed depreciating assets first deducted in the current year in (Part A) of the Capital Allowance schedule
CMN.ATO.CAS.400002 Error If the response to the self assessed effective life question in Part A of the Capital Allowances schedule is Yes then an amount greater than 0 must be entered into at least one of the self-assessed depreciating assets (Label E) or self-assessed motor vehicles (Label F) fields
CMN.ATO.CAS.400003 Error If the response to the self assessed effective life question in Part A of the Capital Allowances schedule is No, then no assets cost values should be entered into either of the self-assessed depreciating assets (Label E) or self-assessed motor vehicles (Label F) fields
CMN.ATO.CAS.400004 Error The Total cost of the self assessed depreciating assets - excluding motor vehicles (Label E) in Part A of the Capital Allowance schedule cannot be greater than the sum of the depreciating assets costing less than $1000 (Label A) plus depreciating assets costing $1000 or more (Label B)
CMN.ATO.CAS.400005 Error The amount at self assessed depreciating assets for motor vehicles (Label F) in Part A of the Capital Allowance schedule cannot be greater than the amount at motor vehicles (Label C)
CMN.ATO.CAS.400006 Error The amount of Low cost assets allocated to pool (Item B2 Label M) must be less than or equal to the sum of Depreciating assets (Item A1, Label A) and Motor vehicles (Item A1, Label C)
CMN.ATO.CAS.400007 Error If the response to Part B of the Capital Allowances schedule, the Recalculation of effective life depreciating assets question (Label R) is Yes then an amount greater than 0 must be entered into at least one of the Total opening adjusted values for Depreciating assets (Label S) or Motor vehicles (Label T) fields
CMN.ATO.CAS.400008 Error If the response to Part B of the Capital Allowance schedule, the Recalculation of effective life question (Label R) is No, then no values should be entered into either of the Total opening adjusted values for Depreciating assets (Label S) or Motor vehicles (Label T) fields
CMN.ATO.CAS.400009 Error Explicit member dimension RelativePeriodDuration must be set to Y0 or Y0Minus1
CMN.ATO.CAS.400010 Error A yes or no response to the Recalculation of effective life depreciating assets question (Label R) in Part B of the Capital Allowances schedule is required
CMN.ATO.CGLS.404000 Error Same business tax/net capital losses transferred from joining entities present however the total amount(s) of losses, which first failed the continuity of ownership or control tests, have not been entered against the relevant income year(s) listed
CMN.ATO.CGLS.404001 Error The sum of (Tax losses utilised - Group) and (Tax losses utilised - Transferred) must equal (Tax losses utilised - Total)
CMN.ATO.CGLS.404002 Error (Tax losses utilised - Transferred) is greater than zero therefore details of Transferor TFN, Available fraction and Amount are required
CMN.ATO.CGLS.404003 Error Details of transferor TFN, available fraction and amount are present however an amount for (Tax losses utilised - Transferred) is absent or equal to zero
CMN.ATO.CGLS.404004 Error The sum of (Transferred tax losses utilised - Amounts) cannot exceed (Tax losses utilised - Transferred)
CMN.ATO.CGLS.404005 Error (Amount of tax losses utilised after consolidation which failed the continuity of ownership test but satisfied the same business test) cannot exceed (Tax losses utilised - Total)
CMN.ATO.CGLS.404006 Error (Tax losses utilised - Total) must equal (Tax losses deducted) on the Company Return
CMN.ATO.CGLS.404007 Error Each occurrence of available fraction must not exceed 1.000
CMN.ATO.CGLS.404008 Error If transferred tax losses utilised or transferred net capital losses utilised fields completed then (Were the apportionment rules applied?) must equal yes or no
CMN.ATO.CGLS.404009 Error (Were the apportionment rules applied?) equals yes or no however transferred tax losses utilised or transferred net capital losses utilised fields have not been completed
CMN.ATO.CGLS.404010 Error The sum of (Tax losses carried forward to later income years - Group) and (Tax losses carried forward to later income years - Transferred) must equal (Tax losses carried forward to later income years - Total)
CMN.ATO.CGLS.404011 Error (Tax losses carried forward to later income years - Total) must equal (Tax losses carried forward to later income years) on the Company Return
CMN.ATO.CGLS.404012 Error (Amount of tax losses carried forward to later income years which the same business test satisfied) cannot exceed (Tax losses carried forward to later income years - Total)
CMN.ATO.CGLS.404013 Error (Tax losses carried forward to later income years - Total) must be equal to (Tax losses reconciliation for consolidated groups - Total tax losses carried forward to later income years)
CMN.ATO.CGLS.404014 Error The sum of (Net capital losses utilised - Group) and (Net capital losses utilised - Transferred) must equal (Net capital losses utilised - Total)
CMN.ATO.CGLS.404015 Error (Net capital losses utilised - Transferred) completed and (Transferred net capital losses utilised - Transferor TFN), (Transferred net capital losses utilised - Available fraction) and (Transferred net capital losses utilised - Amount) absent or incomplete
CMN.ATO.CGLS.404016 Error (Transferred net capital losses utilised - Transferor TFN), (Transferred net capital losses utilised - Available fraction) and (Transferred net capital losses utilised - Amount) present and (Net capital losses utilised - Transferred) absent or equal to zero
CMN.ATO.CGLS.404017 Error The sum of all transferred net capital losses utilised cannot exceed (Net capital losses utilised - Transferred)
CMN.ATO.CGLS.404018 Error Amount of (Net capital losses utilised after consolidation which the continuity of ownership test failed but satisfied the same business test) cannot exceed (Net capital losses utilised - Total)
CMN.ATO.CGLS.404019 Error The sum of (Net capital losses carried forward to later income years - Group) and (Net capital losses carried forward to later income years - Transferred) must equal (Net capital losses carried forward to later income years - Total)
CMN.ATO.CGLS.404020 Error (Net capital losses carried forward to later income years - Total) must equal (Net capital losses carried forward to later income years) on the Company Return
CMN.ATO.CGLS.404021 Error (Amount of net capital losses carried forward to later income years for which the same business test satisfied) cannot exceed (Net capital losses carried forward to later income years - Total)
CMN.ATO.CGLS.404022 Error The head company has cancelled the transfer of a loss however (Details of cancellation of transfer of losses - Joining entity TFN) and (Details of cancellation of transfer of losses - Amount) are absent or incomplete
CMN.ATO.CGLS.404023 Error The head company has not cancelled the transfer of a loss. (Details of cancellation of transfer of losses - joining entity TFN) and (Details of cancellation of transfer of losses - Amount) must not be completed
CMN.ATO.CGLS.404024 Error (Foreign source losses - Total of Interest income losses, modified passive income losses, offshore banking income losses and net all other foreign source income losses (Total assessable foreign source income losses)) must equal the sum of (Foreign source losses - excludes losses of CFCs - Interest income), (Foreign source losses - excludes losses of CFCs - Modified passive income), (Foreign source losses - excludes losses of CFCs - Offshore banking income) and (Foreign source losses - All other foreign source income Less -Loss amount attributable to non-assessable non-exempt income (Net all other foreign source income))
CMN.ATO.CGLS.404025 Error (Foreign source losses - Less - Loss amount attributable to Non Assessable Non Exempt Income) must equal (Foreign source losses - excludes losses of CFCs - All other foreign source income) minus (Foreign source losses - Less - Loss amount attributable to Non Assessable Non Exempt Income)
CMN.ATO.CGLS.404026 Error (Foreign source losses - less - loss amount attributable to non assessable non exempt income) is incorrect
CMN.ATO.CGLS.404027 Error (Foreign source losses - total convertible foreign losses income- total assessable foreign source income less starting total and less the total amount of convertible foreign losses reduced where the choice is made to limit the starting total to $10,000) is incorrect
CMN.ATO.CGLS.404028 Error The sum of (Foreign source losses - 50% of Total assessable foreign source income losses that were incurred for the 1998-99 to 2000-2001 income years (Starting Total)) and (Foreign source losses - Total amount of convertible foreign losses reduced where choice made to limit the starting total to $10,000) must be less than (Foreign source losses - Total of Interest income losses, modified passive income losses, offshore banking income losses and net all other foreign source income losses (Total assessable foreign source income losses))
CMN.ATO.CGLS.404029 Error Amounts in the tax losses reconciliation statement for consolidated groups are incorrect
CMN.ATO.CGLS.404030 Error (Tax losses reconciliation for consolidated groups - total tax losses carried forward to later income years) is incorrect
CMN.ATO.CGLS.404031 Error Explicit member dimension RelativePeriodDuration must be set to Y0 or Y0Minus1 or Y0Minus2 or Y0Minus3 or Y0Minus4Plus or Y0Minus10SAP
CMN.ATO.CGLS.404032 Error Explicit member dimension MajorityOwnershipAndControlTests must be set to COTPassed or COTFailedSBTPassed or COTTrust
CMN.ATO.CGLS.404033 Error Explicit member dimension LossGenerationSource must be set to Group or Transferred or Total
CMN.ATO.CGLS.404034 Error Explicit member dimension ReportPartyType must be set to ReportingParty or Transferor or JoiningEntity
CMN.ATO.CGLS.404037 Error If a valid Transferor TFN is supplied, then a valid available fraction and amount must be supplied
CMN.ATO.CGLS.404038 Error The total number of transferor details that can be supplied is 12
CMN.ATO.CGLS.404039 Error The total number of joining entity details that can be supplied is 4
CMN.ATO.CGLS.404046 Error Field incorrect format. Exceeds maximum digits or decimals and/or contains illegal characters
CMN.ATO.CGLS.404049 Error Each transferred tax loss utilised amount must have a corresponding available fraction
CMN.ATO.CGLS.404050 Error Each available fraction must have a corresponding transferred tax loss utilised amount
CMN.ATO.CGLS.404051 Error Each transferred net capital loss utilised amount must have a corresponding available fraction
CMN.ATO.CGLS.404052 Error Each available fraction must have a corresponding transferred net capital loss utilised amount
CMN.ATO.CGLS.404053 Error TRFR context TFN duplicated. Unique TFN required
CMN.ATO.CGLS.404054 Error JE context TFN duplicated. Unique TFN required
CMN.ATO.CGLS.404055 Error Available fraction amount used for transferred tax losses utilised must be greater than zero
CMN.ATO.CGLS.404056 Error Available fraction amount used for transferred net capital losses utilised must be greater than zero
CMN.ATO.CGLS.404057 Error Cancelled transfer of loss amount must be supplied
CMN.ATO.CGLS.404058 Error Transferor TFNs supplied for transferred tax losses utilised cannot exceed 6
CMN.ATO.CGLS.404059 Error Transferor TFNs supplied for transferred capital losses utilised cannot exceed 6
CMN.ATO.CGLS.404130 Error This field must be completed
CMN.ATO.CGLS.404145 Error Amounts in the tax losses reconciliation statement for consolidated groups are incorrect
CMN.ATO.CGLS.404146 Error Total tax losses carried forward to later income years is incorrect
CMN.ATO.CGLS.404150 Error Explicit member dimension RelativePeriodDuration is not correct
CMN.ATO.CGTS.402000 Error Please check to confirm the CGT asset or CGT event code provided for the small business exemption is correct. Values include - [S-Shares; U-Units in unit trusts; R-Real estate; G-Goodwill on the sale of a business; O-Other assets or where the CGT event does not involve a CGT asset] Value entered is not a valid code/value for that field
CMN.ATO.CGTS.402001 Error Please check to confirm the Taxpayer Tax File Number (TFN) of original entity is correct
CMN.ATO.CGTS.402002 Error Total capital losses applied for indexation method (Part D Labels E, I and M) exceeds total current year capital gains for indexation method (Part A Labels A, Y, D, G, J, M, B, P and S). Total capital losses applied for indexation method (Part D Label Q) cannot exceed total current year capital gains for indexation method (Part A Label V). Check figures and additions in Part D Labels E, I and M and Part A Labels A - S under indexation method
CMN.ATO.CGTS.402003 Error Total capital losses applied for discount method (Part D Labels F, J and N) exceeds total current year capital gains for discount method (Part A Labels B, Z, E, H, K, F, N, C, Q and T). Check figures and additions in Part D Labels F, J and N and Part A Labels B - T under discount method
CMN.ATO.CGTS.402004 Error Total capital losses applied for other capital gains category (Part D Labels G, K and O) exceeds total current year capital gains for other capital gains category (Part A Labels C, A, F, I, L, H, O, D, R and U). Check figures and additions in Part D Labels G, K and O and Part A Labels C - U under other capital gains category
CMN.ATO.CGTS.402005 Error Total current year capital losses applied (Part D Labels E, F and G) on the Capital Gains Tax schedule is not less than or equal to Total current year capital losses (Part B Labels A, T, B, U and C). Total current year capital losses applied (Part D Labels H) on the Capital Gains Tax schedule cannot be greater than the total current year capital losses (Part B Label D)
CMN.ATO.CGTS.402006 Error Total Current year capital gains for indexation method (Part E Labels A and D) must be equal to the balance of Capital gains (Part A Labels A, Y, D, G, J, M, B, P and S) less Capital losses (Part D Labels E, I and M)
CMN.ATO.CGTS.402007 Error Total Current year capital gains for discount method (Part E Labels B and E) must be equal to the balance of Capital gains (Part A Labels B, Z, E, H, K, F, N, C, Q and T) less Capital losses (Part D Labels F, J and N)
CMN.ATO.CGTS.402008 Error Total Current year capital gains for other capital gains (Part E Labels C and F) must be equal to the balance of Capital gains (Part A Labels C, A, F, I, L, H, O, D, R and U) less Capital losses (Part D Labels G, K and O)
CMN.ATO.CGTS.402011 Error An amount has been entered at unapplied net capital losses from collectables (Part I Label H) and amounts have also been shown at capital gains from collectables (Part A Labels J, K or L)
CMN.ATO.CGTS.402012 Error An amount has been entered at unapplied net capital losses from collectables (Part I Label H) and amounts have also been shown at capital gains from collectables (Part A Labels J, K or L)
CMN.ATO.CGTS.402013 Error Active assets for indexation method (Part E Label D) of the Capital Gains Tax schedule must be less than or equal to the sum of Active assets (Part A Labels M, B, P and S) of the schedule
CMN.ATO.CGTS.402014 Error Active assets for discount method (Part E Label E) of the Capital Gains Tax schedule must be less than or equal to the sum of Active assets (Part A Labels N, C, Q and T) on the schedule
CMN.ATO.CGTS.402015 Error Active assets for other capital gains (Part E Label F) of the Capital Gains Tax schedule must be less than or equal to the sum of Active assets (Part A Labels O, D, R and U) of the schedule
CMN.ATO.CGTS.402016 Error Super Funds, Partnerships and Trusts cannot complete labels M, N, O or P in part D of the Capital Gains Tax Schedule. These labels apply to Companies only
CMN.ATO.CGTS.402017 Error The total of small business concessions for indexation method (Part H Label A) is greater than total current year capital gains after applying capital losses (Part E Labels A and D)
CMN.ATO.CGTS.402018 Error Net capital gains from indexation method (Part H Label D) does not equal total current year capital gains after applying losses (Part E Labels A and D) minus small business concessions (Part H Label A)
CMN.ATO.CGTS.402019 Error An amount has been entered at unapplied net capital losses from all other Capital Gains Tax events (Part I Label I) and amounts have also been entered at total current year capital gains after applying losses (Part E Labels G, H or I)
CMN.ATO.CGTS.402020 Error An amount has been entered at unapplied net capital losses from all other CGT events (Part I Label I) and amounts have also been entered at total current year capital gains after applying losses (Part E Labels G, H or I)
CMN.ATO.CGTS.402021 Error Entity is individual or trust and the discount on non-active asset capital gains by discount method (Part F Label J) is not equal to 50% of the non-active asset capital gains by discount method (Part E Label B)
CMN.ATO.CGTS.402022 Error Where the entity is a life insurance company or FHSA trust, the discount on non-active asset capital gains by discount method amount (Part F Label J) must equal the non-active asset capital gains by discount method amount DIVIDED by 3 (Part E Label B)
CMN.ATO.CGTS.402023 Error The total of Capital Gain Tax discount and small business concessions for discount methed is greater than total current year capital gains after applying capital losses
CMN.ATO.CGTS.402024 Error Net capital gains from discount method (Part H Label E) does not equal total current year capital gains after applying losses (Part E Label H) minus CGT discount and small business concessions (Part H Label B)
CMN.ATO.CGTS.402025 Error The total of small business concessions for other capital gains (Part H Label C) is greater than total current year capital gains after applying capital losses (Part E Label I)
CMN.ATO.CGTS.402026 Error Net capital gains from other capital gains (Part H Label F) does not equal total current year capital gains after applying losses (Part E Label I) minus small business concessions (Part H Label C)
CMN.ATO.CGTS.402027 Error The small business active asset reduction for indexation method (Part G Label L) must be less than or equal to 50% of active asset current year capital gains after applying capital losses for indexation method (Part E Label D)
CMN.ATO.CGTS.402028 Error Small business concessions for indexation method (Part G Labels L, O or R) exceed the active asset current year capital gains after applying losses for indexation method (Part E Label D)
CMN.ATO.CGTS.402029 Error Entity is individual or trust and the discount on active asset capital gains by discount method (Part F Label K) is not equal to 50% of the active asset capital gains by discount method (Part E Label E)
CMN.ATO.CGTS.402030 Error Where the entity is a life insurance company or FHSA trust, the discount on active asset capital gains by discount method amount (Part F Label K) must equal the active asset capital gains by discount method amount DIVIDED by 3 (Part E Label E)
CMN.ATO.CGTS.402031 Error The small business active asset reduction for discount method (Part G Label M) must be less than or equal to 50% of the remainder from active asset current year capital gains after applying capital losses for discount method (Part E Label E) minus general CGT discount (Part F Label K)
CMN.ATO.CGTS.402032 Error Small business concessions for discount method (Part F Label K Part G Labels M, P or S) exceed the active asset current year capital gains after applying losses for discount method (Part E Label E)
CMN.ATO.CGTS.402033 Error The small business active asset reduction for other capital gains (Part G Label N) must be less than or equal to 50% of active asset current year capital gains after applying capital losses for other capital gains (Part E Label F)
CMN.ATO.CGTS.402034 Error Small business concessions for other capital gains (Part G Labels N, Q or T) exceed the active asset current year capital gains after applying losses for other capital gains (Part E Label F)
CMN.ATO.CGTS.402035 Error Entity is a company and has applied the general capital gains tax discount (Part F Labels J or K). Companies cannot claim this discount unless they are life insurance companies (industry code 63100) or friendly societies (industry code 62400) or company type is 11 (FHSA Trust)
CMN.ATO.CGTS.402036 Error The total of CGT discount and small business concessions for discount method (Part H Label B) does not equal the sum of small business concessions for the discount method (Part F Labels J, K and Part G Labels M, P and S)
CMN.ATO.CGTS.402037 Error The total of small business concessions for indexation method (Part H Label A) does not equal the sum of small business concessions for the indexation method (Part G Labels L, O or R)
CMN.ATO.CGTS.402038 Error Only companies with the industry codes 63100 or 62400 or Company Type of FHSA trust (11) are permitted to enter amounts for discount capital gains under small business concessions (Part G Labels M, P or S)
CMN.ATO.CGTS.402039 Error The total of small business concessions for other capital gains (Part H Label C) does not equal the sum of small business concessions for other capital gains (Part G Labels N, Q or T)
CMN.ATO.CGTS.402040 Error Entity is a fund and has entered amounts at small business retirement exemption indexation method (Part G Label O), discount method (Part G Label P) or other capital gains (Part G Label Q). Funds cannot claim the small business retirement exemption
CMN.ATO.CGTS.402041 Error An amount has been entered at unapplied net capital losses from all other CGT events (Part I Label I) and an amount has also been shown at net capital gain (Part H Label G)
CMN.ATO.CGTS.402042 Error An amount has been entered at unapplied net capital losses from all other Capital Gains Tax events (Part I Label I) and amounts have also been entered at total current year capital gains after applying losses (Part E Labels G, H or I)
CMN.ATO.CGTS.402045 Error An amount has been entered at exempt capital gains (Part J Label J) and the CGT asset or CGT event code (Part J Label K) is missing
CMN.ATO.CGTS.402046 Error Exempt capital gains (Part J Label J) is blank or zero, and a CGT asset or CGT event code (Part J Label K) has been entered
CMN.ATO.CGTS.402047 Error Roll-over question must be answered
CMN.ATO.CGTS.402048 Error Roll-over question has been answered TRUE (Part K label A) but nothing has been entered at original interests cost base (Part K Label B) or replacement interests market value (Part K label C)
CMN.ATO.CGTS.402049 Error Roll-over question has been answered FALSE and amounts have been entered at original interests cost base (Part K Label B) or replacement interests market value (Part K label C) or cash and other considerations (Part K Label D)
CMN.ATO.CGTS.402050 Error Scrip for scrip rollover relief for acquiring entity (Part L) on Capital Gains Tax schedule is to be completed by Companies and Trusts only
CMN.ATO.CGTS.402051 Error Entity is a Company or Trust, and no answer has been provided to the Acquiring entity question (Part L Label E) on the Capital Gains Tax schedule. Companies and Trusts must respond to this question
CMN.ATO.CGTS.402052 Error Acquiring entity question (Part L Label E) has been answered FALSE, and scrip for scrip details have been entered (Part L Labels F, G, H, I, J, K, L or M). These details are not required where the acquiring entity question has been answered FALSE
CMN.ATO.CGTS.402053 Error Acquiring entity question (Part L Label E) has been answered TRUE and Number of original entities (Part L Label F) or Tax File Number of original entity (Part L Label G) or First element of cost base of interest acquired (Part L Label K) or Number of shares/options issued (Part L Label H) are missing
CMN.ATO.CGTS.402054 Error Joint choice for roll-over question (Part L Label L) has been answered FALSE and an amount has been entered at Cost base - significant common stakeholder interests acquired (Part L Label M)
CMN.ATO.CGTS.402055 Error Joint choice for roll-over question (Part L Label L) has been answered TRUE and no amount has been entered at Cost base - significant common stakeholder interests acquired (Part L Label M)
CMN.ATO.CGTS.402056 Error Did you have an Employee Share Scheme in place at any time question (Part M Label N) on the Capital Gains Tax schedule is to be completed by Companies only
CMN.ATO.CGTS.402057 Error Did you have an Employee Share Scheme in place at any time question (Part M Label N) on the Capital Gains Tax schedule must be completed for Companies
CMN.ATO.CGTS.402058 Error Same majority underlying ownership/pre-GST assets - Division 149 (Part N Label O) on the Capital Gains Tax schedule is to be completed by Companies only
CMN.ATO.CGTS.402059 Error Same majority underlying ownership/pre-GST assets - Division 149 (Part N Label O) on the Capital Gains Tax schedule is compulsory for Companies
CMN.ATO.CGTS.402060 Error Where a taxpayer has indicated that the CGT event did relate to a forestry managed investment scheme interest, an amount must be present for the forestry managed investment scheme interests, either active or non active assets or a capital loss on the Capital Gains Tax schedule
CMN.ATO.CGTS.402061 Error There are amounts present at either active or non active assets or a capital loss on the CGT schedule in relation to a forestry managed investment scheme interest however the indicator to a CGT event relating to a forestry managed investment scheme interest is not set to TRUE
CMN.ATO.CGTS.402062 Error Name type code must be supplied and be Main Name
CMN.ATO.CGTS.402065 Error Acquiring entity question has not been provide but at least one of the other fields relating to 'Script-for-script rollover for acquiring entity' has been supplied. Please respond to this question
CMN.ATO.CGTS.402124 Error Earnout arrangement answer must be Buyer, Seller, or No
CMN.ATO.CGTS.402125 Error The number of earnout arrangements can not exceed 20
CMN.ATO.CGTS.402126 Error All fields in Earnout arrangements are madatory when party is a SELLER
CMN.ATO.CGTS.402127 Error Year of earnout and total number of years of earnout agreement is mandatory when party is a BUYER
CMN.ATO.CGTS.402128 Error Earnout arrangement total year count must be in the range 1-99
CMN.ATO.CGTS.402129 Error Earnout arrangement current year number cannot be greater than the earnout arrangement total years.
CMN.ATO.CGTS.402130 Error Earnout arrangement total year count exceeds 99 years.
CMN.ATO.CGTS.402131 Error CapitalGainsTax.EarnoutArrangementParty.Code is either Buyer or Seller and CapitalGainsTax.EarnoutArrangementYearTotal.year count details missing
CMN.ATO.CGTS.402133 Error CapitalGainsTax.EarnoutArrangementParty.Code is either Buyer or Seller and EarnoutArrangement current year sequence number exceeds the total number of Earnout arrangement years
CMN.ATO.CGTS.402134 Error Current applicable earnout arrangement year sequence number has not been supplied when CapitalGainsTax.EarnoutArrangementParty.Code is either Buyer or Seller
CMN.ATO.CGTS.402135 Error Current applicable year sequence number should not be supplied.if CapitalGainsTax.EarnoutArrangementParty.Code is "No"
CMN.ATO.CGTS.402138 Error Eanout arrangement code is either a "Buyer" or "No" and Capital proceeds details are present
CMN.ATO.CGTS.402139 Error Field is in incorrect format for a monetary field. Field either exceeds maximum digits or decimals and/or contains illegal characters and/or for a signed field does not have the sign as the first character
CMN.ATO.CGTS.402140 Error CapitalGainsTax.EarnoutArrangementParty.Code is a Seller and Capital gain or loss details are missing.
CMN.ATO.CGTS.402141 Error Capital gain or loss details are present when CapitalGainsTax.EarnoutArrangementParty.Code is a No
CMN.ATO.CGTS.400011 Error Monetary field must be unsigned, maximum of 11 numeric characters, no decimals
CMN.ATO.CGTS.402157 Error Total current year capital gains must equal the sum of each unique capital gain  reported
CMN.ATO.CGTS.402158 Error Current year capital losses from collectables are greatear than capital gains from collectables. The capital loss amount applied in the current year, for collectables, must be less than or equal to the amount of capital gain from collectables.  The reamining capital loss amount must be carried froward.
CMN.ATO.CGTS.402165 Error Total losses transferred in applied is only valid for a company
CMN.ATO.CGTS.402167 Error Total capital losses applied must equal the sum of current year capital losses, prior year net capital losses and total capital losses transferred in applied
CMN.ATO.CGTS.402168 Error Invalid amount. Total capital losses applied must not be greater than current year capital gains
CMN.ATO.CGTS.402171 Error Invalid amount. A capital loss can not be carried forward where a net capital gain amount has been reported
CMN.ATO.CGTS.402173 Error The available discount on capital gains is 33% for life insurance companies, friendly societies and FHSA trusts
CMN.ATO.CGTS.402174 Error The CGT discount rate applied to capital gains by a trust or company must not be greater than 50%
CMN.ATO.CGTS.402176 Error The small business active asset reduction must be less than or equal to 50% of current year capital gains after applying capital losses
CMN.ATO.CGTS.402178 Error Small business retirement exemption is not valid for Self Managed Super Funds
CMN.ATO.CGTS.402181 Error Total small business concessions can not be greater than current year capital gains remaining after applying capital losses and the Capital Gains Tax (CGT) discount
CMN.ATO.CGTS.402182 Error Total small business concessions can not be greater than current year capital gains remaining after applying capital losses and the Capital Gains Tax (CGT) discount
CMN.ATO.CGTS.402184 Error Net capital gain must equal the sum of total current year capital gains less total capital losses applied  less total capital gains discount applied less total small business concessions applied
CMN.ATO.CGTS.402185 Error Mandatory field not completed, must be set to either 'Buyer', 'Seller' or 'No'
CMN.ATO.CGTS.402186 Error The number of years the earnout arrangement will run for must be completed
CMN.ATO.CGTS.402187 Error The earnout arrangement relative year must be completed
CMN.ATO.CGTS.402188 Error All fields in an  Earnout Arrangment are mandatory when the reporting party is the 'Seller'
CMN.ATO.CGTS.402189 Error No earnout arrangement reported. No other values should be present for an earnout arrangement
CMN.ATO.CGTS.402190 Error Total number of years an earnout arrangement can run is not set between 1-99
CMN.ATO.CGTS.402191 Error Current year of earnout arrangement is greater than total earnout duration
CMN.ATO.CGTS.402195 Error Small business 15 year exemption amount reported. Asset type code must be present
CMN.ATO.CGTS.402196 Error No small business 15 year exemption amount reported. Asset type code must not be present
CMN.ATO.CGTS.402160 Error Total current year capital losses does not equal the sum of each unique capital loss reported
CMN.ATO.CGTS.402162 Error Total current year capital losses applied can not be greater than total current year capital losses
CMN.ATO.CGTS.402201 Error Incorrect number of XBRL contexts
CMN.ATO.CGTS.402132 Error Invalid context. The number of Reporting party contexts must equal 1
CMN.ATO.CGTS.402137 Error The earnout arrangement report item order number must be unique
CMN.ATO.CGTS.402136 Error The number of earnout arrangment group item dimensions must be between 1 - 20
CMN.ATO.CGTS.402203 Error A capital loss can not be carried forward where a net capital gain amount has been reported
CMN.ATO.GEN.000004 Error ABN must be present
CMN.ATO.GEN.000008 Error For an Australian address, postcode is invalid. Valid range is 0001 - 9999
CMN.ATO.GEN.000009 Error Postcode is required for an Australian address
CMN.ATO.GEN.000012 Error State or Territory is required for an Australian address
CMN.ATO.GEN.000051 Error Telephone Usage Code must be 03
CMN.ATO.GEN.000052 Error Facsimile usage code must be 03
CMN.ATO.GEN.000053 Error Supplier - facsimile - usage code is mandatory
CMN.ATO.GEN.000054 Error There must be only one and at least one Reporting Party (RP) present
CMN.ATO.GEN.000055 Error ReportingParty type must be "ReportingParty" or "Intermediary"
CMN.ATO.GEN.000056 Error Valid Identifier scheme should be "http://www.ato.gov.au/abn" or "http://www.ato.gov.au/tfn"
CMN.ATO.GEN.000057 Error Context id is required
CMN.ATO.GEN.000058 Error There must be no more than one Intermediary
CMN.ATO.GEN.000061 Error There should not be any of this context
CMN.ATO.GEN.000162 Error DIN - Document identification number is required
CMN.ATO.GEN.000203 Error Please contact your software developer. Contact telephone service line code must be either 01 (Mobile), or 02 (Landline or fixed line)
CMN.ATO.GEN.000206 Error ABN is required
CMN.ATO.GEN.000242 Error Please contact your software developer. Contact name usage code must be provided
CMN.ATO.GEN.000401 Error Country field cannot contain "UNKNOWN"
CMN.ATO.GEN.000402 Error Country field cannot contain numeric characters
CMN.ATO.GEN.000403 Error Country field cannot contain State code
CMN.ATO.GEN.000404 Error Country field cannot start with state code
CMN.ATO.GEN.000405 Error Address line 1 cannot contain "UNKNOWN"
CMN.ATO.GEN.000406 Error Address line 1 contains incorrect 'care of' reference.  The only acceptable 'care of' reference is C/-
CMN.ATO.GEN.000407 Error Address line 2 cannot contain "UNKNOWN"
CMN.ATO.GEN.000408 Error Care of' is not valid for address line 2
CMN.ATO.GEN.000409 Error Suburb/Town/City cannot contain "UNKNOWN"
CMN.ATO.GEN.000410 Error Suburb/Town/City cannot contain numeric characters
CMN.ATO.GEN.000411 Error Suburb/Town/City cannot contain state code
CMN.ATO.GEN.000412 Error Suburb/Town/City cannot start with state code
CMN.ATO.GEN.000413 Error Non Individual Name cannot contain space hyphen space combinations
CMN.ATO.GEN.000414 Error Non Individual Name cannot contain "P/L"
CMN.ATO.GEN.000415 Error Non Individual Name cannot contain "The trustee", "The Exec", "exec" or "the TTE"
CMN.ATO.GEN.000416 Error Non Individual Name cannot contain repeated hyphen, apostrophe, or space characters
CMN.ATO.GEN.000417 Error Non Individual Name cannot end with "T/A", "T/A P'ship", "T/A Pship", "T/A P/Ship" or "T/A Partnership"
CMN.ATO.GEN.000418 Error Non Individual Name ends with "The trustee","The Exec","exec","The TTE"
CMN.ATO.GEN.000420 Error Non Individual Name starts with "The trustee","The Exec","exec","The TTE"
CMN.ATO.GEN.000421 Error Family Name must contain at least one alpha character
CMN.ATO.GEN.000422 Error Family name cannot contain suffix ESQ, II, III, IV, JNR, JP, MHA, MHR, MLA, MLC, MP, QC or SNR
CMN.ATO.GEN.000423 Error Family Name cannot contain "space hyphen space"
CMN.ATO.GEN.000424 Error Family name cannot contain "Exec for", "Rep for" or "Trustee for"
CMN.ATO.GEN.000425 Error Non Individual Name cannot start with "T/A" and end with "Pship","P'ship","P/ship"
CMN.ATO.GEN.000426 Error Family name cannot contain "MR", "MRS", "MISS" or "MS"
CMN.ATO.GEN.000427 Error Family name cannot contain repeated hyphen, apostrophe, or space characters
CMN.ATO.GEN.000428 Error Family name cannot end with suffix ESQ, II, III, IV, JNR, JP, MHA, MHR, MLA, MLC, MP, QC or SNR
CMN.ATO.GEN.000429 Error Family name cannot end with "Exec for", "Rep for" or "Trustee for"
CMN.ATO.GEN.000430 Error Family name cannot end with "MR", "MRS", "MISS" or "MS"
CMN.ATO.GEN.000431 Error Family name cannot start with suffix ESQ, II, III, IV, JNR, JP, MHA, MHR, MLA, MLC, MP, QC or SNR
CMN.ATO.GEN.000432 Error Family name cannot start with "Exec for", "Rep for" or "Trustee for"
CMN.ATO.GEN.000433 Error Family name cannot start with "MR", "MRS", "MISS" or "MS"
CMN.ATO.GEN.000434 Error First name cannot contain space hyphen space
CMN.ATO.GEN.000435 Error First Name must contain at least one alpha
CMN.ATO.GEN.000436 Error First name cannot contain suffix ESQ, II, III, IV, JNR, JP, MHA, MHR, MLA, MLC, MP, QC or SNR
CMN.ATO.GEN.000437 Error First name cannot contain "Exec for", "Rep for" or "Trustee for"
CMN.ATO.GEN.000438 Error First name cannot contain "MR", "MRS", "MISS" or "MS"
CMN.ATO.GEN.000439 Error First name cannot contain repeated hyphen, apostrophe, or space characters
CMN.ATO.GEN.000440 Error First name cannot end with suffix ESQ, II, III, IV, JNR, JP, MHA, MHR, MLA, MLC, MP, QC or SNR
CMN.ATO.GEN.000441 Error First name cannot end with "Exec for", "Rep for" or "Trustee for"
CMN.ATO.GEN.000442 Error First name cannot end with "MR", "MRS", "MISS" or "MS"
CMN.ATO.GEN.000443 Error First name cannot start with suffix ESQ, II, III, IV, JNR, JP, MHA, MHR, MLA, MLC, MP, QC or SNR
CMN.ATO.GEN.000444 Error First name cannot start with "Exec for", "Rep for" or "Trustee for"
CMN.ATO.GEN.000445 Error First name cannot start with "MR", "MRS", "MISS" or "MS"
CMN.ATO.GEN.000446 Error Other given name cannot contain space hyphen space
CMN.ATO.GEN.000447 Error Other given name must contain at least one alpha
CMN.ATO.GEN.000448 Error Other given name cannot contain suffix ESQ, II, III, IV, JNR, JP, MHA, MHR, MLA, MLC, MP, QC or SNR
CMN.ATO.GEN.000449 Error Other given name cannot contain "Exec for", "Rep for" or "Trustee for"
CMN.ATO.GEN.000450 Error Other given name cannot contain "MR", "MRS", "MISS" or "MS"
CMN.ATO.GEN.000451 Error Other given name cannot contain repeated hyphen, apostrophe, or space characters
CMN.ATO.GEN.000452 Error Other given name cannot end with suffix ESQ, II, III, IV, JNR, JP, MHA, MHR, MLA, MLC, MP, QC or SNR
CMN.ATO.GEN.000453 Error Other given name cannot end with "Exec for", "Rep for" or "Trustee for"
CMN.ATO.GEN.000454 Error Other given name cannot end with "MR", "MRS", "MISS" or "MS"
CMN.ATO.GEN.000455 Error First name cannot start with "MR", "MRS", "MISS" or "MS"
CMN.ATO.GEN.000456 Error Other given name cannot start with "Exec for", "Rep for" or "Trustee for"
CMN.ATO.GEN.000457 Error Other given name cannot start with "MR", "MRS", "MISS" or "MS"
CMN.ATO.GEN.000458 Error Suffix is invalid
CMN.ATO.GEN.000459 Error Title is invalid
CMN.ATO.GEN.000460 Error Postcode is invalid
CMN.ATO.GEN.000461 Error Fringe Benefits Type Code is invalid. The valid code must be "A", "B", "C", "D", "E", "F", "G", "H", "J", "K", "L", "M", "N" or "P"
CMN.ATO.GEN.000462 Error Person Name Type Code must be "LGL"
CMN.ATO.GEN.000464 Error Person Name Currency Code must be "C" or "P"
CMN.ATO.GEN.000465 Error Organisation name type code must be "MN" or "MTR"
CMN.ATO.GEN.000466 Error Organisation Name Currency Code must be "C" or "P"
CMN.ATO.GEN.000467 Error Address usage code must be "POS" or "BUS"
CMN.ATO.GEN.000468 Error Postal address currency code must be "C" or "P"
CMN.ATO.GEN.000469 Error Suffix is provided without Family Name
CMN.ATO.GEN.000470 Error Title is provided without Family Name
CMN.ATO.GEN.000471 Error First name is provided without Family name
CMN.ATO.GEN.000472 Error Other given name is provided without First name
CMN.ATO.GEN.000473 Error Suburb/Town/City is provided without Address line 1
CMN.ATO.GEN.000474 Error Taxable value of benefits must equal Gross Taxable value of benefits minus Employee contribution (if applicable) minus Value of reductions (if applicable)
CMN.ATO.GEN.000475 Error Other given name is provided without Family name
CMN.ATO.GEN.000476 Error Address line 2 is provided without Address line 1
CMN.ATO.GEN.000477 Error ABN is invalid
CMN.ATO.GEN.000478 Error Country is required for an overseas address
CMN.ATO.GEN.000479 Error Country code is required for an overseas address
CMN.ATO.GEN.000480 Error Country code must be blank or set to Australia
CMN.ATO.GEN.000481 Error Country code is must be from the enumerated list
CMN.ATO.GEN.000482 Error Country name field is not required, Country code field is used for country information
CMN.ATO.GEN.000483 Error There must be no more than one instance of the current employer Name. This name must be submitted with a Type Code of 'LGL', Usage Code  of 'Identifier' and a Currency code of 'C'
CMN.ATO.GEN.000484 Error There must be no more than one instance of the previous employer Name. This name must be submitted with a Type Code of 'LGL', Usage Code  of 'Identifier' and a Currency code of 'P'
CMN.ATO.GEN.000485 Error There must be no more than one instance of the current employer non-individual Name. This name must be submitted with a Currency Code 'C' and a Type of 'MN'
CMN.ATO.GEN.000486 Error There must be no more than one instance of the previous employer non-individual Name. This name must be submitted with a Currency Code 'P' and a Type of 'MN'
CMN.ATO.GEN.000487 Error There must be no more than one instance of the Business/trading name. This name must be submitted with a Currency Code 'C' and a Type of 'MTR'
CMN.ATO.GEN.001001 Error Mandatory field not supplied
CMN.ATO.GEN.001002 Error Mandatory field not supplied
CMN.ATO.GEN.001003 Error Date supplied is invalid or not in correct format (YYYY-MM-DD)
CMN.ATO.GEN.001004 Error Field not supplied in correct format  (true, false)
CMN.ATO.GEN.001005 Error Field not supplied in valid Numeric format
CMN.ATO.GEN.001006 Error Field not supplied in valid Alphanumeric format
CMN.ATO.GEN.001007 Error State code must be AAT, ACT, NSW, NT, QLD, SA, TAS, VIC or WA
CMN.ATO.GEN.001008 Error Field not supplied in valid date format
CMN.ATO.GEN.001009 Error Field not supplied in valid monetary format
CMN.ATO.GEN.001010 Error Field not supplied in valid boolean format
CMN.ATO.GEN.001011 Error Field value supplied exceeds maximum field length
CMN.ATO.GEN.001012 Error ID supplied is invalid
CMN.ATO.GEN.001013 Error Field not supplied in valid Positive Integer format
CMN.ATO.GEN.001014 Error Field not supplied in valid Non Negative Integer format
CMN.ATO.GEN.001015 Error Field not supplied in valid Pure format
CMN.ATO.GEN.001016 Error Field not supplied in valid String format
CMN.ATO.GEN.001017 Error Field not supplied in valid format
CMN.ATO.GEN.001018 Error Field not supplied in valid decimal format
CMN.ATO.GEN.001019 Error Invalid entity segment details supplied for 'ReportingParty'.  It does not match the definitional taxonomy.
CMN.ATO.GEN.001020 Error Mandatory entity identifier not supplied.
CMN.ATO.GEN.001021 Error Invalid identifier scheme.  Indentifier scheme must be set to "http://www.ato.gov.au/tfn"
CMN.ATO.GEN.001022 Error Field is in incorrect format for a text field.  Field either exceeds maximum length permitted and/or contains illegal characters.
CMN.ATO.GEN.001023 Error TFN in entity identifier of context does not match the TFN provided for the Reporting Party
CMN.ATO.GEN.001024 Error TFN must be supplied for Reporting Party
CMN.ATO.GEN.001025 Error ABN must be supplied for Intermediary
CMN.ATO.GEN.001026 Error TFN must be supplied for Reporting Party or ABN must be supplied for Intermediary
CMN.ATO.GEN.001027 Error Period start date within context on schedule doesn't match start date within PARENT RETURN:reporting party context
CMN.ATO.GEN.001028 Error Period end date within context on schedule doesn't match end date within PARENT RETURN:reporting party context
CMN.ATO.GEN.001029 Error Period end date within context doesn't match end date within reporting party context
CMN.ATO.GEN.001030 Error Invalid XBRL schema
CMN.ATO.GEN.001031 Error Field not supplied in valid fraction format
CMN.ATO.GEN.001032 Error Field not supplied in valid float format
CMN.ATO.GEN.010028 Error If the Amendment Indicator is 'yes' (true), then the Amendment Sequence Number, Amendment Type and Amendment Reason must be present and not blank.
CMN.ATO.GEN.010029 Error If an Amendment Sequence Number, Amendment Type or Amendment Reason is present, then the Amendment Indicator must be 'yes' (true)
CMN.ATO.GEN.010030 Error Amendment sequence number must be a number between 1 and 9
CMN.ATO.GEN.010031 Error Amendment Type must be '3' - Agency Error, or  '4' - Taxpayer Error
CMN.ATO.GEN.100000 Error Standard Business Document Header: Field not supplied in correct format
CMN.ATO.GEN.100001 Error Standard Business Document Header: Mandatory Field is required
CMN.ATO.GEN.100002 Error Standard Business Document Header:Valid Message.Type.Text is required
CMN.ATO.GEN.100003 Error Standard Business Document Header: BusinessDocument required for each BusinessDocumentInstance
CMN.ATO.GEN.100004 Error Standard Business Document Header: Valid URI is required
CMN.ATO.GEN.100005 Error Standard Business Document Header: Attachments are not accepted
CMN.ATO.GEN.100006 Error Standard Business Document Header: URI must be the same as the Schema Ref element in the XBRL business document
CMN.ATO.GEN.100007 Error Standard Business Document Header: Valid Message.Timestamp.GenerationSource.Code is required
CMN.ATO.GEN.100008 Error SBDH: Valid IdentificationDetails.Identifier.Designation.Text is required
CMN.ATO.GEN.100009 Error SBDH: Valid IdentificationDetails.Identifier.Name.Text is required
CMN.ATO.GEN.100010 Error SBDH: Invalid BusinessDocument.Sequence.Number provided
CMN.ATO.GEN.100011 Error SBDH: Field not supplied in valid xs:anyType format
CMN.ATO.GEN.100012 Error SBDH: Field not supplied in valid xs:dateTime format
CMN.ATO.GEN.100013 Error SBDH: Field not supplied in valid xs:integer format
CMN.ATO.GEN.100014 Error SBDH: Field not supplied in valid xs:string format
CMN.ATO.GEN.200000 Error You are not authorised to perform this task for this taxpayer. Please contact the credential administrator for this taxpayer.
CMN.ATO.GEN.200001 Error An unexpected error has occurred. Please contact the Tax Office
CMN.ATO.GEN.200003 Error Organisation name type code must be "MN" or "MTR"
CMN.ATO.GEN.200004 Error Tax file number is required
CMN.ATO.GEN.200005 Error ABN is required unless an Intermediary is provided
CMN.ATO.GEN.200007 Error Invalid XBRL schema
CMN.ATO.GEN.200009 Error Period start date must be prior to Period end date
CMN.ATO.GEN.200010 Error Either ABN or WPN must be present
CMN.ATO.GEN.200011 Error Invalid ABN
CMN.ATO.GEN.200012 Error Invalid WPN
CMN.ATO.GEN.300003 Error For an Australian address, state or territory must be one of: ACT, NSW, NT, QLD, SA, VIC, WA, TAS, AAT
CMN.ATO.GEN.300005 Error For an Australian address, postcode must be provided
CMN.ATO.GEN.300006 Error For an Australian address, the state or territory must be provided
CMN.ATO.GEN.300007 Error For an overseas address, a country name must be provided
CMN.ATO.GEN.300008 Error Please contact your software developer. Address Usage code is mandatory and has not been provided
CMN.ATO.GEN.300009 Error Please contact your software developer. Contact name usage code must be Contact
CMN.ATO.GEN.307001 Error Declaration Statement Type Code must be 'TrueAndCorrect'
CMN.ATO.GEN.307002 Error An Intermediary must sign the Intermediary declaration, or the Reporting Party must sign the Reporting Party declaration
CMN.ATO.GEN.307003 Error Intermediary or Report Party declaration signatory is required
CMN.ATO.GEN.307004 Error Intermediary or Report Party declaration signatory date is required
CMN.ATO.GEN.307006 Error Telephone number is required, if an area code is provided
CMN.ATO.GEN.400007 Error Reporting party type must be Reporting Party or Intermediary
CMN.ATO.GEN.400011 Error Field is in incorrect format for a monetary field. Field either exceeds maximum digits or decimals and/or contains illegal characters and/or for a signed field does not have the sign as the first character
CMN.ATO.GEN.400012 Error Field is in incorrect format for a numeric field. Field either exceeds maximum digits or decimals and/or contains illegal characters and/or for a signed field does not have the sign as the first character
CMN.ATO.GEN.400013 Error Organisation main name on schedule does not match parent return
CMN.ATO.GEN.402009 Error Your supplied TFN does not match the TFN supplied on the parent form it was submitted with
CMN.ATO.GEN.402010 Error Your supplied ABN does not match the ABN supplied on the parent form it was submitted with
CMN.ATO.GEN.402043 Error TFN must be a valid TFN
CMN.ATO.GEN.402063 Error Name on schedule does not match name on parent form.
CMN.ATO.GEN.402064 Error TFN must be supplied
CMN.ATO.GEN.402101 Error Unapplied net capital losses carried forward (Part I Labels H and I) on the Capital Gains Tax schedule (if lodged) must equal Net capital losses carried forward on the main income tax return
CMN.ATO.GEN.410000 Error Income year must be later than 2009
CMN.ATO.GEN.410001 Error Address Line 1 must not contain 'AS ABOVE'
CMN.ATO.GEN.410002 Error Address Line 2 must be present if Address Line 1 contains 'C/-'
CMN.ATO.GEN.410003 Error If State or Postcode are present, Suburb/town must be present
CMN.ATO.GEN.410005 Error Postcode and State, or Country must be present if Address Line 1 or Suburb/town are present
CMN.ATO.GEN.410008 Error Lines 3 and 4 of the address are not used on this form
CMN.ATO.GEN.410009 Error The Tax Agent number has failed the Tax Agent number algorithm check
CMN.ATO.GEN.410010 Error Organisation name must contain at least one alpha or numeric character
CMN.ATO.GEN.410013 Error Lines 3 and 4 of the address are not used on this form
CMN.ATO.GEN.410014 Error Address line 2 is present but address line 1 is blank. Include missing address line 1 or move address line 2 to line 1
CMN.ATO.GEN.410017 Error If the address is an Australian address, then state and postcode must be present. If the address is an overseas address, then country must be present
CMN.ATO.GEN.410018 Error If the address is an Australian address, then state and postcode must be present. If the address is an overseas address, then country must be present
CMN.ATO.GEN.410031 Error TFN must be a valid TFN
CMN.ATO.GEN.410038 Error Non-individual name field cannot start with 'T/A' and end with 'Pship', 'P'ship or 'P/Ship'
CMN.ATO.GEN.410039 Error Organisation name must contain at least one alpha or numeric character
CMN.ATO.GEN.410040 Error Family name must contain at least one alphabetical character
CMN.ATO.GEN.410044 Error If Country is present, then address line 1 and suburb/town must also both be present
CMN.ATO.GEN.410048 Error If the address is an Australian address, then country must be blank. If the address is an overseas address, then state and postcode must be blank
CMN.ATO.GEN.410049 Error Organisation Name Type Code must be 'MN'
CMN.ATO.GEN.410053 Error If the address is an Australian address, then state and postcode must be present. If the address is an overseas address, then country code must be present
CMN.ATO.GEN.410055 Error Postcode must be present if State is present
CMN.ATO.GEN.410062 Error Country must not be 'Australia'. Leave blank
CMN.ATO.GEN.410063 Error Given Name must contain at least one alphabetical character
CMN.ATO.GEN.410078 Error Declaration Statement Accepted Indicator must be present
CMN.ATO.GEN.410082 Error Hours to be complete must be in the range '1 to 999'
CMN.ATO.GEN.410083 Error Full period indicator or dates for central management and control of trust was outside Australia have been entered when the answer to the question was central management and control of the trust outside Australia is 'No'
CMN.ATO.GEN.410105 Error ARBN must be a valid number that passes the algorithm
CMN.ATO.GEN.410112 Error Declaration Statement Type Code must be 'TrueAndCorrect'
CMN.ATO.GEN.410113 Error TFN for Reporting Party must be present
CMN.ATO.GEN.410114 Error Declaration Signatory Identifier text must be present
CMN.ATO.GEN.410115 Error TFN on Schedule must match TFN on main form
CMN.ATO.GEN.410116 Error Period code must be 'ControlOutsideAustraliaPartPeriod', 'NonResidentPartPeriod' or 'SubstitutedAccountingPeriod'
CMN.ATO.GEN.410119 Error ABN of the Intermediary on the schedule must match the ABN on the main form
CMN.ATO.GEN.410128 Error Declaration Statement Accepted Indicator must be 'TRUE'
CMN.ATO.GEN.410131 Error Other Given Name must contain at least one alphabetical character
CMN.ATO.GEN.410140 Error Organisation Name Currency Code must be present
CMN.ATO.GEN.410147 Error Name Type Code must be present if Name of the Interposed Entity is present.
CMN.ATO.GEN.410148 Error Address Currency Code must be present if an Address is present.
CMN.ATO.GEN.410162 Error Declaration statement must contain the full text of the declaration
CMN.ATO.GEN.410163 Error Declaration must contain statement text, signatory identifier, signature date, accepted indicator and statement type code. One or more of these fields have been omitted
CMN.ATO.GEN.410167 Error Overseas address indicator must be present
CMN.ATO.GEN.410168 Error Overseas address indicator must be 'TRUE' if a Country is present
CMN.ATO.GEN.410169 Error Country must be present if Overseas address indicator is 'TRUE'
CMN.ATO.GEN.410173 Error Period Type Code must be present
CMN.ATO.GEN.410174 Error Address Usage Code must be present
CMN.ATO.GEN.410180 Error Person Name Usage Code must be present
CMN.ATO.GEN.410183 Error Person Name Currency Code must be present
CMN.ATO.GEN.410191 Error When the overseas address indicator is 'TRUE', the corresponding Country Code must be supplied
CMN.ATO.GEN.410192 Error Country Code must be one of the two character lower-case codes from Australian Standard 4590, Section 5, Sub-section 5.15
CMN.ATO.GEN.410194 Error Although SBR sets a limit of 50 characters for the Line 1 of an address, the maximum allowable for this form is 38
CMN.ATO.GEN.410195 Error Although SBR sets a limit of 50 characters for the Line 2 of an address, the maximum allowable for this form is 38
CMN.ATO.GEN.410211 Error The overseas address indicator must be 'FALSE' if the Country Code is 'au' - representing Australia. If the address is an overseas address please supply the correct Country Code
CMN.ATO.GEN.410212 Error If the address is an Australian address, the overseas address indicator must be set to 'FALSE' and you do not need to supply a Country Code. If the address is an overseas address, the overseas address indicator must be set to 'TRUE' and you must supply a Country Code other than 'au'
CMN.ATO.GEN.410213 Error For SBR submissions to the ATO, the Country Name must be left blank. To supply the country for an overseas address please supply a Country Code
CMN.ATO.GEN.410214 Error Address Line 1 must be present
CMN.ATO.GEN.410215 Error Organisation name must be present
CMN.ATO.GEN.410216 Error Person NameType code must be present
CMN.ATO.GEN.410217 Error Family Name must be present
CMN.ATO.GEN.410218 Error FirstName must be entered if OtherGivenNames is entered
CMN.ATO.GEN.418019 Error TFN must be a valid TFN
CMN.ATO.GEN.428016 Error Tax File Number has failed the algorithm check
CMN.ATO.GEN.428021 Error The Australian Company Number (ACN) has failed the algorithm check
CMN.ATO.GEN.428023 Error Only one instance of current postal address must be supplied.
CMN.ATO.GEN.428024 Error Postal address on previous return - Country is provided without address line 1
CMN.ATO.GEN.428025 Error Previous postal address is only required when an address change has occurred since the last return
CMN.ATO.GEN.428026 Error C/- must be followed by a Name and the Address on line 2
CMN.ATO.GEN.428027 Error Postal address on previous return - Line 2 contains "As Above". It is not acceptable in this field
CMN.ATO.GEN.428028 Error Business address of main business - Line 2 is provided without Address Line 1
CMN.ATO.GEN.428030 Error Postal Address Line 3 is not required
CMN.ATO.GEN.428031 Error Business address Line 3 is not required
CMN.ATO.GEN.428032 Error Current postal address Line 3 is not required
CMN.ATO.GEN.428033 Error Postal address on previous return - Line 4 is not required
CMN.ATO.GEN.428034 Error Business address of main business - Line 4 is not required
CMN.ATO.GEN.428035 Error Current postal address - Line 4 is not required
CMN.ATO.GEN.428036 Error The State code in the Current address is not Valid (Valid States are "QLD ","NSW ","VIC ","SA ","WA ","NT ","ACT ","TAS)
CMN.ATO.GEN.428037 Error Address details must be complete with street name and number, suburb/town field
CMN.ATO.GEN.428038 Error Explicit member dimension AssessableForeignIncomeClassification must be set to InterestIncome or ModifiedPassiveIncome or OffshoreBankingIncome or AllOtherForeignIncomeClassification
CMN.ATO.GEN.428041 Error For an Australian address, postcode is invalid. Valid range is 0200 - 9999
CMN.ATO.GEN.428042 Error Non Individual Name cannot contain "The trustee", "The Exec", "exec" or "the TTE"
CMN.ATO.GEN.428043 Error Non Individual Name ends with "The trustee","The Exec","exec","the TTE"
CMN.ATO.GEN.428044 Error Non Individual Name starts with "The trustee","The Exec","exec","the TTE"
CMN.ATO.GEN.428045 Error Organisation Name in schedule should match Organisation Name in parent return
CMN.ATO.GEN.428046 Error Field incorrect format. Exceeds maximum characters
CMN.ATO.GEN.428201 Error Invalid Address Usage code. Valid values "BUS" for business and "POS" for postal address
CMN.ATO.GEN.428202 Error Address currency code must be "C" or "P"
CMN.ATO.GEN.428204 Error Number of Postal Addresses cannot exceed 2
CMN.ATO.GEN.428205 Error Current postal address is only required once
CMN.ATO.GEN.428206 Error Previous postal address is only required once
CMN.ATO.GEN.428207 Error Invalid Electronic Contact Telephone Usage code is "03"
CMN.ATO.GEN.428208 Error Invalid Electronic Contact telephone Service line code. Valid values are "01","02","03","09"
CMN.ATO.GEN.428209 Error Invalid Person Unstructured Name Usage Code. Valid value is "Contact"
CMN.ATO.GEN.428211 Error Pay As You Go Withholding Payment type code "DFRW" is only required once
CMN.ATO.GEN.428212 Error Pay As You Go Withholding Payment type code "DNOABN" is only required once
CMN.ATO.GEN.428216 Error Organisation Name Details Currency Code is not valid. Valid values are "C" for current address and "P" for Previous address
CMN.ATO.GEN.428217 Error Number of Current Organisation Names supplied cannot exceed 3
CMN.ATO.GEN.428218 Error Number of Previous Organisation Name details supplied cannot exceed 1
CMN.ATO.GEN.428219 Error Declaration signatory must be supplied
CMN.ATO.GEN.428220 Error Declaration signatory is only required once
CMN.ATO.GEN.428221 Error Invalid Person Name Type code. Valid code is "LGL"
CMN.ATO.GEN.428222 Error Person Name Currency code is only required once
CMN.ATO.GEN.428223 Error Invalid Person Name Currency code. Valid code is "C"
CMN.ATO.GEN.428224 Error Can only have one current address present
CMN.ATO.GEN.428278 Error Incorrect number of XBRL contexts
CMN.ATO.GEN.430001 Error The sum of deductions for 'Small business entity depreciating assets' must not exceed the 'Depreciation expenses' amount
CMN.ATO.GEN.430002 Error The date of disposal of the property recorded in the rental schedule must not be before or after the financial year of the return
CMN.ATO.GEN.430004 Error More than one Capital Allowances schedule must not be submitted with a return
CMN.ATO.GEN.430005 Error More than one Payment Summary schedule must not be submitted with a return
CMN.ATO.GEN.430006 Error Where Date Substituted Accounting Period From has a value then Date Substituted Accounting Period To must be present and vice versa.  Substituted accounting period is only required when the period is other than the standard income year 01/07/CCYY to 30/06/CCYY.
CMN.ATO.GEN.430007 Error The substituted accounting period must be different to the usual financial year accounting period
CMN.ATO.GEN.430008 Error An Entity cannot interpose itself; therefore the family trust tax file number quoted in Interposed Entity Election cannot be the same as the tax file number of the entity making the election
CMN.ATO.GEN.430009 Error Previous postal address is only required when an address change has occurred since the last return.  Delete previous postal address or input the old address if a change of address has occurred.
CMN.ATO.GEN.430011 Error Title, First name, Other given names or Suffix is present without the family name.
CMN.ATO.GEN.430015 Error If an Industry code is present, then the 'Description of main business activity' and business income (Primary Production and/or Non-Primary Production) must be present
CMN.ATO.GEN.430016 Error If Status of Business code is present, the Description of main business activity and Industry code are also required
CMN.ATO.GEN.430017 Error Net primary production income/loss amount is present without total business income from primary production (Gross payments subject to Foreign Resident Withholding, Gross payments where ABN not quoted, Assessable government industry payments, Other business income).
CMN.ATO.GEN.430018 Error Business name of main business or street address of main business is present and total business income (primary production or non-primary production) is missing at business income and expenses.
CMN.ATO.GEN.430019 Error Payment Summary schedule must be present if Gross payments where ABN not quoted is present
CMN.ATO.GEN.430020 Error The sum of gross payment with indicator 'N' in the Payment Summary schedule must equal the sum of Primary production and Non-primary production Gross payments where ABN not quoted on main return form
CMN.ATO.GEN.430022 Error Net non-primary production income/loss amount is present without total business income non-primary production (Gross payments where ABN not quoted, Gross payments subject to foreign resident withholding, Assessable government industry payments, Other business income).
CMN.ATO.GEN.430023 Error Total business income from non-primary production (Gross payments where ABN not quoted, Gross payments subject to foreign resident withholding, Assessable government industry payments, Other business income) is present without net non-primary production income/loss amount.
CMN.ATO.GEN.430025 Error The sum of gross payments with indicator 'F' in the Payment Summary schedule must be equal to the sum of total gross payment subject to foreign resident withholding primary production and total gross payment subject to foreign resident withholding non-primary production on the main return form
CMN.ATO.GEN.430026 Error If Credit for tax withheld - foreign resident withholding is present, then Primary production or Non Primary production Gross payment subject to foreign resident withholding must be present
CMN.ATO.GEN.430027 Error Credit for tax withheld - foreign resident withholding must not exceed 50% of total of Primary production and Non-primary production Gross payments subject to foreign resident withholding
CMN.ATO.GEN.430030 Error If Primary production - Assessable government industry payments action code is present, Primary production - Assessable government industry payments amount must be present and not zero
CMN.ATO.GEN.430032 Error If Non-primary production - Assessable government industry payments action code is present, Non-primary production - Assessable government industry payments must be present and not zero
CMN.ATO.GEN.430040 Error Overseas royalty expenses - under Business and professional items must not be greater than Total royalty expenses - under Business income and expenses
CMN.ATO.GEN.430042 Error If Depreciation expenses is less than or equal to $100,000 then a Capital Allowances schedule is not required.
CMN.ATO.GEN.430043 Error If Small business entity depreciation assets are not present and Depreciation expenses are greater than $100,000, a Capital Allowances schedule must be present
CMN.ATO.GEN.430049 Error If Total business income from primary production (Gross payments, Assessable government industry payments, other business income) is present, Primary production Net primary production income or loss from business amount must be present
CMN.ATO.GEN.430050 Error The total of Primary production and Non-primary production Net business income must equal the total of all income amounts, plus Reconciliation items, minus the sum of all expenses amounts
CMN.ATO.GEN.430051 Error If Tax withheld where ABN not quoted is present or Credit for tax withheld - Foreign resident withholding is present, then Net income or loss from business must be present
CMN.ATO.GEN.430053 Error If the Entreprenteurs tax offset amount at 'Net small business entity income' is greater than zero, then there must be an amount present at Primary production and/or Non-primary production 'Net income or loss from business'
CMN.ATO.GEN.430056 Error Tax withheld where ABN not quoted cannot be greater than 50% of Gross payments (Primary production and Non-primary production) where ABN not quoted.
CMN.ATO.GEN.430057 Error If Tax withheld where ABN not quoted is present there must be an amount at Gross payments where ABN not quoted for either Primary production or Non-primary production
CMN.ATO.GEN.430058 Error If either Primary production or Non-primary production Gross payments where ABN not quoted are greater than zero, then an amount at Tax withheld where ABN not quoted must be present
CMN.ATO.GEN.430059 Error If Primary production or Non-primary production Gross payments subject to foreign resident withholding is greater than zero, then there must be an amount at Credit for tax withheld - foreign resident withholding
CMN.ATO.GEN.430060 Error If the Primary production - Distribution from trusts action code is present, then the Partnership and Trusts - Primary production - Distribution from trusts must be present and greater than zero. An action code is not required for negative or zero amounts
CMN.ATO.GEN.430061 Error If there is an amount present at 'Primary production - Deductions relating to distribution', then there must also be an amount at 'Primary production - Distribution from partnerships' or 'Primary production - Distribution from trusts'
CMN.ATO.GEN.430063 Error If an amount is present at 'Deductions relating to distribution', 'Share of credit for tax withheld where ABN not quoted', 'Share of franking credit from franked dividends', 'Share of credit for TFN amounts withheld from interest dividends and unit trust distributions', or 'Share of credit for tax withheld from foreign resident withholding'; then there must be an amount present at 'Primary production - Distribution from partnerships', 'Primary production - Distribution from trusts', 'Non-primary production - Distribution from partnerships less foreign income', or 'Distribution from trusts less net capital gain and foreign income'
CMN.ATO.GEN.430066 Error If Primary production - Distribution from trusts is greater than zero, the Primary production - Distribution from trusts action code must be present
CMN.ATO.GEN.430068 Error If there is an amount at Share of franking credits from franked dividends, and Share of credit for TFN amounts withheld from interest, dividends and unit trust distributions; then there must be an amount at Non-Primary Production Distribution from partnerships less foreign income; Distribution from trusts less net capital gain and foreign income; or Deductions relating to distribution
CMN.ATO.GEN.430070 Error If Non-primary production - Distribution from trusts, less net capital gain and foreign income is greater than zero, the Non-primary production - Distribution from trusts action code must be present
CMN.ATO.GEN.430071 Error If Non-primary production - Distribution from trusts action code is present, then Non-primary production - Distribution from trusts, less net capital gain and foreign income must be greater than zero.  A trusts action code is not required for negative or zero amounts
CMN.ATO.GEN.430072 Error If there is an amount present at Non-primary production - Deductions relating to distribution, there must be an amount at either Non-primary production - Distribution from partnerships, or Non-primary production - Distribution from trusts
CMN.ATO.GEN.430079 Error If Interest deductions, Capital works deductions, or Other rental deductions are greater than zero, Gross rent must be present
CMN.ATO.GEN.430080 Error If Gross rent is greater than zero, then there must be an amount at Interest deductions, Capital works deductions or Other rental deductions. If there are no rental deductions, then zero must be present in at least one of these fields
CMN.ATO.GEN.430081 Error If there is a positive amount at Gross rent or at any Rental deductions item, then a Rental property schedule must be submitted for each rental property
CMN.ATO.GEN.430082 Error If a Rental property schedule is present, Gross rent or rental deductions must be present
CMN.ATO.GEN.430083 Error The Gross rent amount in the main form must equal the total Gross rent present in all Rental property schedules
CMN.ATO.GEN.430084 Error The net rent amount in the main form (Gross rent minus rental deduction amounts) must equal the total Net rent present in all Rental property schedules
CMN.ATO.GEN.430086 Error The Interest deductions amount in the main form must equal the total of all Interest deductions in the Rental property schedules
CMN.ATO.GEN.430088 Error The Capital works deductions amount in the main form must equal the total of all Capital works deductions in the Rental property schedules
CMN.ATO.GEN.430090 Error The Other rental deductions amount in the main form must equal the total of all rental expenses in the Rental property, excluding Interest deductions and Capital works deductions
CMN.ATO.GEN.430092 Error If an amount greater than zero is present at TFN amounts withheld from gross interest, then an amount greater than zero must also be present at Gross interest
CMN.ATO.GEN.430093 Error TFN amounts withheld from dividends must not exceed 50% of Gross interest
CMN.ATO.GEN.430095 Error If an amount greater than zero is present at TFN amounts withheld from dividends, then there must also be an amount greater than zero at Unfranked amount or Franked amount
CMN.ATO.GEN.430096 Error The amount at TFN amounts withheld from dividends must not be greater than 50% of Franked amount plus Unfranked amounts
CMN.ATO.GEN.430098 Error Franking credit must not exceed 48% of Dividends - Franked amount
CMN.ATO.GEN.430100 Error If Dividends - Franked amount is present, then Franking credit must be present
CMN.ATO.GEN.430102 Error TFN amounts withheld from dividends must not exceed 50% of the Unfranked amount
CMN.ATO.GEN.430106 Error If Deductions relating to Australian investment income is greater than zero, then Gross interest, Unfranked amount, or Franked amount must be present
CMN.ATO.GEN.430108 Error If Other deductions - Amount is present, the Name of each item of deduction must be present
CMN.ATO.GEN.430109 Error Other deductions must not exceed 99 instances
CMN.ATO.GEN.430110 Error If Name of each item of deduction is present, then the Other deductions - Amount must be present and greater than zero
CMN.ATO.GEN.430114 Error If there is an amount present for FIF/ FLP income, the answer to "Did you have an interest in a foreign investment fund (FIF) or a foreign life assurance policy (FLP)?" must be yes (true).
CMN.ATO.GEN.430116 Error If Attributed foreign income - Listed country, Section 404 country, or Unlisted country is greater than zero, then a yes (true) response to the question "Did you have either a direct or indirect interest in a foreign trust, controlled foreign company or transferor trust?" is required
CMN.ATO.GEN.430117 Error If there is a 'yes' (true) response to the question regarding Attributed foreign income, a Schedule 25A must be submitted
CMN.ATO.GEN.430119 Error If there is a 'no' (false) response to both of the questions regarding Attributed foreign income, the Schedule 25A does not require answers to questions regarding Interests in foreign companies or foreign trusts. Either a response to a question on the main form is incorrect or the Schedule 25A is incorrect
CMN.ATO.GEN.430120 Error Other assessable foreign source income 'Gross' amount must not be less than 'Net' amount
CMN.ATO.GEN.430123 Error If there is a 'yes' (true) response to Attributed foreign income questions; or Overseas transaction - aggregated amount of transactions greater than $1 million question; then a Schedule 25A must be present (unless Consolidated status is 'Consolidated subsidiary member')
CMN.ATO.GEN.430125 Error If there is a 'yes' (true) response to either of the questions regarding Attributed foreign income; or the Overseas transaction - aggregated amount of transactions greater than $1 million question; then Schedule 25A must contain answers to questions regarding Overseas transactions information
CMN.ATO.GEN.430126 Error If the answer to the Person services income - Does your income include an individual's personal services income question is 'yes' (true), then a Personal services income schedule must be present
CMN.ATO.GEN.430129 Error If Total business income (Primary production or Non-primary production) is present at business income and expenses, then both the Business name and Business address of main business must be present
CMN.ATO.GEN.430131 Error If a Total salary and wage expenses action code is present an amount must be present. Either enter an amount or delete the action code
CMN.ATO.GEN.430132 Error If a Total salary and wage expenses amount is present, then an action code must be present
CMN.ATO.GEN.430133 Error Interest expenses overseas under Business and professional items, must not be greater than Total interest expenses under Business income and expenses
CMN.ATO.GEN.430136 Error If the partner/beneficiary tax file number or current postal address is present in the Statement of distribution, then an individual  name or non-individual name must be present
CMN.ATO.GEN.430139 Error Family name and non-individual name line 1 are both present in the distribution statement (Item 65). Please delete the incorrect name as only one individual or non-individual name may be present.
CMN.ATO.GEN.430140 Error Non-individual name line 2 is present in the distribution statement without a non-individual name line 1 being present.
CMN.ATO.GEN.430141 Error TFN or address must be present in each Statement of Distribution
CMN.ATO.GEN.430142 Error The TFN provided for a Trustee or Partner in a Statement of distribution must not be the same as the TFN of the Trust or Partnership
CMN.ATO.GEN.430168 Error If there is an amount for any Taxation of financial arrangements (TOFA) present, the answer to the question 'Did you make a gain, loss or transitional balancing adjustment from a financial arrangement subject to the TOFA rules', must be 'yes' (true)
CMN.ATO.GEN.430170 Error If the answer to 'Did you make a gain, loss or transitional balancing adjustment from a financial arrangement subject to the TOFA rules' is 'Yes' (true), you must enter an amount greater than zero at TOFA gain, TOFA loss or TOFA balancing adjustment.
CMN.ATO.GEN.430176 Error The income year for which the details of the Interposed Entity Election are being revoked must equal the income year of the main return being lodged.
CMN.ATO.GEN.430177 Error Interposed Entity Election Status - Specified income year must be in range 1995 to 2011
CMN.ATO.GEN.430178 Error If an IEE schedule is present, the Interposed entity election status - Specified income year must be present
CMN.ATO.GEN.430179 Error If revoking an interposed entity election, the Revocation code must be 'R'
CMN.ATO.GEN.430180 Error If the Interposed Entity Election revocation code is present, an IEE schedule must be present
CMN.ATO.GEN.430181 Error The Industry code must be a valid extended ATO ANZSIC code.  Please supply a valid industry code which accurately describes the main business activity
CMN.ATO.GEN.430182 Error Status of business code must be 01 for Multiple Business, 02 for Ceased Business, or

03 for Commenced Business
CMN.ATO.GEN.430183 Error If an amount greater than zero has been entered at Tax withheld from payments where ABN no quoted, then a Payment Summary schedule must be present and it must include the same total amount of Tax withheld from payments where ABN no quoted
CMN.ATO.GEN.430184 Error FMIS - Product or private ruling information - Code must be 'PR' or 'AN'
CMN.ATO.GEN.430185 Error If a Forestry managed investment scheme deduction is in relation to a private ruling (Code 'AN'), the Ruling number must be present, and the Ruling year must not be present
CMN.ATO.GEN.430186 Error If a Forestry managed investment scheme deduction is in relation to a product ruling (Code 'PR'), the Ruling number must be present, and the Ruling year must be present
CMN.ATO.GEN.430187 Error If a Forestry managed investment scheme deduction is in relation to a product ruling (Code 'PR'), the Ruling number must not be greater than 999
CMN.ATO.GEN.430188 Error If one or more Forestry managed investment scheme - Ruling codes are present, a FMIS deduction amount must be present
CMN.ATO.GEN.430189 Error For each Forestry managed investment scheme, a ruling Code must be present. 'PR' for Private ruling or 'AN' for Product ruling
CMN.ATO.GEN.430190 Error There must not be more than 99 instances of Forestry managed investment scheme deductions - Product or private ruling information details (Code, Year and Number)
CMN.ATO.GEN.430191 Error FMIS - Ruling year must not be less than 1998 or greater than the current reporting year.
CMN.ATO.GEN.430192 Error FMIS product or private ruling number must be between 1 and 999999 inclusive
CMN.ATO.GEN.430193 Error If there is a 'no' response to the question "Was the aggregate amount of the transactions with international parties (including the value of any property or service transferred or the balance of any loans) greater than $1 million?" is 'No (false), then details of Overseas transactions are not required on a Schedule 25A. Please change the answer to the question on the main form or delete the Overseas transaction information from Schedule 25A
CMN.ATO.GEN.430194 Error All current assets must not exceed Total assets
CMN.ATO.GEN.430195 Error All current liabilities must not exceed Total liabilities
CMN.ATO.GEN.430196 Error Closing stock action code must be 'C' - Cost, 'M' - Market selling value, or 'R' - Replacement value
CMN.ATO.GEN.430197 Error Closing stock amount must be present if Code is present
CMN.ATO.GEN.430198 Error Closing stock action code must be present if Closing stock amount is present
CMN.ATO.GEN.430199 Error Trade debtors amount must not exceed All current assets amount
CMN.ATO.GEN.430200 Error Trade creditors cannot exceed all current liabilities in Financial and other information
CMN.ATO.GEN.430201 Error Total salary and wage expenses action code must be 'A' - All other expenses, 'B' - Cost of sales, and All other expenses, 'C' - Cost of sales or 'O' - Other than 'Cost of sales' and/or 'All other expenses
CMN.ATO.GEN.430202 Error To be eligible for an entrepreneur's tax offset, the small business entity aggregated group turnover relating to a source of net small business entity income must be less than $75,000.  If the small business entity aggregated group turnover exceeds the threshold do not complete entrepreneurs tax offset details.
CMN.ATO.GEN.430203 Error If Net small business entity income is greater than zero, then the Small business entity aggregated turnover amount must be greater than zero.
CMN.ATO.GEN.430204 Error If Small business entity aggregated turnover amount is present, then the Net small business entity income amount must be greater than zero. Do not complete Entrepreneurs tax offset details if net small business entity income is zero
CMN.ATO.GEN.430206 Error Hours taken to prepare and complete form must be 1 to 999
CMN.ATO.GEN.430207 Error If  business income (PP or non-PP) is present, an Industry code (ANZSIC) must be present
CMN.ATO.GEN.430208 Error More than one Schedule 25A must not be submitted with a return
CMN.ATO.GEN.430209 Error More than fifty Rental schedules must not be submitted with a return
CMN.ATO.GEN.430210 Error More than fifty Interposed Entity Election or Revocation schedules must not be submitted with a return
CMN.ATO.GEN.430211 Error More than one Personal Service Income schedule must not be submitted with a return
CMN.ATO.GEN.430214 Error If the Capital Allowance schedule has an amount at 'Total gains from relevant hedging financial arrangements' or 'Total losses from relevant hedging financial arrangements', then there must be a Taxation of financial arrangements (TOFA) amount at either 'Total TOFA gains', 'Total TOFA losses', or 'TOFA balancing adjustment'
CMN.ATO.GEN.430215 Error If the answer to the question 'Did you make a gain, loss, or transitional balancing adjustment from a financial arrangement subject to the TOFA rules' is 'Yes' (true), then a Taxation of financial arrangements (TOFA) gains, losses, or balancing adjustment amount must be present
CMN.ATO.GEN.430222 Error Email address must not start or end with an @ symbol
CMN.ATO.GEN.430223 Error Email address must not contain more than one @ symbol
CMN.ATO.GEN.430224 Error Email address must not start or end with a dot (.)
CMN.ATO.GEN.430226 Error Email address must not contain more than one consecutive dots (..)
CMN.ATO.GEN.430227 Error Email address must not contain a dot followed by a @ symbol (.@)
CMN.ATO.GEN.430228 Error Email address must not contain a @ symbol followed by a dot (@.)
CMN.ATO.GEN.430229 Error An email address must not contain any of the following invalid characters: ( ) < > , ; : \ " [ ]
CMN.ATO.GEN.430230 Error Email address must contain an @ symbol
CMN.ATO.GEN.430231 Error An email address must not start with a space or include a space within it
CMN.ATO.GEN.430232 Error Email address must contain a dot (.)
CMN.ATO.GEN.430245 Error Suburb/Town/City must be present in an address
CMN.ATO.GEN.430248 Error The number of Other Australian income types and amounts must not exceed 99
CMN.ATO.GEN.430249 Error If an Intermediary is present, there must be a Declaration by the Intermediary. If an Intermediary is not present, there must be a Declaration by the Reporting Party
CMN.ATO.GEN.430250 Error Within the Declaration, the Statement Type must be 'TrueAndCorrect', Statement Accepted must be 'Yes' (true), and the Signatory Identifier and Signature Date must be present.
CMN.ATO.GEN.430252 Error Unstructured name must not be more than 200 characters
CMN.ATO.GEN.430253 Error Unstructured name must only contain A to Z,  a to z, 0 to 9, hyphens and spaces
CMN.ATO.GEN.430255 Error Signature date must not be later than today
CMN.ATO.GEN.430258 Error Invalid context. The number of Reporting party: Primary Production contexts must not exceed 1
CMN.ATO.GEN.430259 Error Invalid context. The number of Reporting party: Non-Primary Production contexts must not exceed 1
CMN.ATO.GEN.430261 Error Invalid context. International Jurisdiction dimension segment must be 'Australian' or 'Foreign'
CMN.ATO.GEN.430262 Error CFC Classification dimension must be 'ListedCountry', 'Section404Country' or 'UnlistedCountry'
CMN.ATO.GEN.430266 Error Invalid context. The number of Reporting party: Australian contexts must not exceed 1
CMN.ATO.GEN.430267 Error Invalid context. The number of Reporting party: Foreign contexts must not exceed 1
CMN.ATO.GEN.430269 Error Invalid context. The number of Reporting party: Primary: Australian contexts must not exceed 1
CMN.ATO.GEN.430270 Error Invalid context. The number of Reporting party: Non-Primary: Australian contexts must not exceed 1
CMN.ATO.GEN.430272 Error Invalid context: A CFC Classification dimension segment must include a 'Foregn' International Jurisdiction context segment. Context may be 'RP.CFCLC.JForeign', 'RP.CFC404.Jforeign' or 'RP.CFCUC.JForeign'
CMN.ATO.GEN.430273 Error Invalid context. The number of Reporting party: ListedCountry: Foreign contexts must not exceed 1
CMN.ATO.GEN.430274 Error Invalid context. The number of RP: Section404Country: Foreign contexts must not exceed 1
CMN.ATO.GEN.430275 Error Invalid context. The number of Reporting party: UnlistedCountry: Foreign contexts must not exceed 1
CMN.ATO.GEN.430276 Error Invalid context. The number of Reporting Party Instant contexts must not exceed 1
CMN.ATO.GEN.430277 Error Period instant date must be present for instant contexts
CMN.ATO.GEN.430278 Error Invalid context. Opening Closing Balance dimension segment must be 'Opening' or 'Closing'
CMN.ATO.GEN.430279 Error Invalid context. The number of Reporting Party Instant: Opening contexts must not exceed 1
CMN.ATO.GEN.430280 Error Invalid context. The number of Reporting Party Instant: Closing contexts must not exceed 1
CMN.ATO.GEN.430295 Error Year of return must be 2011
CMN.ATO.GEN.430296 Error Invalid context. The number of Reporting party contexts must equal 1
CMN.ATO.GEN.430297 Error The 'Other attachments' schedule is represented by the 'Regulatory Disclosures. General Information About Financial Statements.Text' element
CMN.ATO.GEN.430298 Error Invalid Context: Each context must have an identifier and each fact must have a context identifier
CMN.ATO.GEN.430299 Error Invalid Context: ReportPartyType dimension segment must be 'ReportingParty' or 'Intermediary'
CMN.ATO.GEN.430300 Error Under an IndustryProductionType dimension segment, the only valid InternationalJurisdiction dimension segment is 'Australian'
CMN.ATO.GEN.430301 Error Invalid context. Financial Arrangement Type dimension segment must be 'TOFA'
CMN.ATO.GEN.430302 Error Invalid context. The number of Reporting party: TOFA contexts must not exceed 1
CMN.ATO.GEN.430303 Error Each non-individual name within the Statement of Distribution must have the Name Type code 'MN' (main) and Currency Code 'C' (current). Please contact your software vendor in order to rectify this error.
CMN.ATO.GEN.430304 Error The name of the non-individual partner to whom notices should be sent must have the Name Type code 'MN' (main) and Currency Code 'C' (current). Please contact your software vendor in order to rectify this error.
CMN.ATO.GEN.430305 Error A non-individual name must have the Name Type code 'MN' (main) or 'MTR' (main trading name) and a Currency Code 'C' (current) or 'P' (previous). Please contact your software vendor in order to rectify this error.
CMN.ATO.GEN.430306 Error The Business address of main business must have Currency Code 'C' (current). Please contact your software vendor in order to rectify this error.
CMN.ATO.GEN.430307 Error An address must have a Usage code 'POS' (postal) or 'BUS' (business) and a Currency Code 'C' (current) or 'P' (previous). Please contact your software vendor in order to rectify this error.
CMN.ATO.GEN.430309 Error Each address within the Statement of Distribution must have the Addres Usage code 'POS' (postal) and Currency Code 'C' (current). Please contact your software vendor in order to rectify this error.
CMN.ATO.GEN.430310 Error The name of the person to whom notices should be sent must have the Name Type code 'LGL' (legal), Currency Code 'C' (current) and Usage code 'MailRecipient'. Please contact your software vendor in order to rectify this error.
CMN.ATO.GEN.430311 Error The Individual name of each person in each Statement of Distribution must have the Name Type code 'LGL' (legal), Currency Code 'C' (current) and Usage code 'Contact'. Please contact your software vendor in order to rectify this error.
CMN.ATO.GEN.430312 Error Tax Agent (Intermediary) contact telephone must be present
CMN.ATO.GEN.430316 Error Invalid context. ABN must be present in the Intermediary context
CMN.ATO.GEN.430317 Error Invalid context. TFN must be present in the context
CMN.ATO.GEN.430318 Error ABN in context must be a valid ABN
CMN.ATO.GEN.430850 Error Organisation Name Details Currency Code must be 'C' for current organisation name or 'P' for previous organisation name
CMN.ATO.GEN.430987 Error Client's reference must not exceed 12 characters in length
CMN.ATO.GEN.430988 Error Contact name must not exceed 200 characters in length
CMN.ATO.GEN.432003 Error More than fifty Family Trust Entity Election schedules must not be submitted with a return
CMN.ATO.GEN.432005 Error More than one Capital Gains Tax schedule must not be submitted with a return
CMN.ATO.GEN.432007 Error More than one Losses schedule must not be submitted with a return
CMN.ATO.GEN.432009 Error This Eligible Termination Payment code must be one of the enumerated values:  T = a payment made to trustee of the estate of the deceased; O = a payment made directly to a non-dependant of the deceased; D = a payment made directly to a dependant of the deceased
CMN.ATO.GEN.432016 Error A telephone must include the number, a usage code of '03' - contact, and a service line code of '01' - Mobile or '02' - Landline or fixed line. An two digit area code should be provided for a landline.
CMN.ATO.GEN.432017 Error Family trust election or revocation schedule must be present
CMN.ATO.GEN.432032 Error If any EFT details are present, then a BSB number, account number and an account name must all be present. If EFT is not required, then all fields must be blank or not present
CMN.ATO.GEN.432035 Error BSB Number must be six digits and greater than 012000
CMN.ATO.GEN.432036 Error Bank account number must not contain an apostrophe or a space
CMN.ATO.GEN.432037 Error Bank account name must not contain invalid characters _ ! @ $ % [ ] ? = : ; " ,
CMN.ATO.GEN.432040 Error Only one EFT bank account may be present
CMN.ATO.GEN.432041 Error 32 characters is the Banking Standard and set by the Banking Industry
CMN.ATO.GEN.432267 Error Financial institution name and branch name must not be present
CMN.ATO.GEN.OK Information Message accepted
CMN.ATO.GEN.010032 Error Amendments are not currently accepted for this message
CMN.ATO.GEN.436279 Error Declaration name must have a usage code of 'DeclarationSignatory'
CMN.ATO.GEN.432391 Error The unstructured person name for the tax agent or intermediary contact must include a Usage Code of 'Contact'. Please contact your software vendor in order to rectify this error.
CMN.ATO.GEN.432392 Error Period start date must be present for all duration contexts
CMN.ATO.GEN.432393 Error Period end date must be present for all duration contexts
CMN.ATO.GEN.432397 Error IndustryProductionType dimension must be 'PrimaryProduction' or 'NonPrimaryProduction'
CMN.ATO.GEN.432417 Error ABN for reporting party must be provided when there is no intermediary
CMN.ATO.GEN.432395 Error Period instant date must be present for instant contexts
CMN.ATO.GEN.432433 Error Each non-individual name must have the Name Type code 'MN' (main). Please contact your software vendor in order to rectify this error.
CMN.ATO.GEN.432434 Error An address must have a Usage code 'POS' (postal) and a Currency Code 'C' (current). Please contact your software vendor in order to rectify this error
CMN.ATO.GEN.432435 Error Each person name must have the Name Type code 'LGL' (legal), Currency Code 'C' (current) and Usage code 'Contact'. Please contact your software vendor in order to rectify this error
CMN.ATO.GEN.434010 Error ABN of the entity must be present if a Thin Capitalisation schedule is present
CMN.ATO.GEN.434015 Error Trustee name must be present if the Trustee ABN is present
CMN.ATO.GEN.434017 Error Type of fund or trust must be one of the following codes: 009 - Approved Deposit Fund; 010 - APRA RegSupFnd Public Sector; 022 - APRA Regulated Super Fund Small APRA Fund; 053 - Corporate Fund; 085 - Eligible Rollover Fund; 118 - Industry fund; 138 - Non Regulated Superannuation Fund; 168 - Pooled Superannuation Trust; 198 - Retail Fund
CMN.ATO.GEN.434026 Error Date wound up must be present if the fund wound up during the income year
CMN.ATO.GEN.434031 Error If a CGT event did relate to a forestry managed investment scheme interest, then an amount must be present in the Captial Gains Tax schedule under the forestry managed investment scheme interests, either active or non active assets, or a capital loss
CMN.ATO.GEN.434032 Error If the CGT schedule includes amounts in relation to a forestry managed investment scheme interest - active or non active assets, or a capital loss - then an answer to the question 'Did the CGT event relate to a forestry managed investment scheme' must be 'yes' (true)
CMN.ATO.GEN.434033 Error If a CGT event did relate to a forestry managed investment scheme interest, then a Captial Gains Tax schedule must be present.
CMN.ATO.GEN.434034 Error If Net capital gain is more than $10,000, a CGT schedule must be present
CMN.ATO.GEN.434035 Error If a Net capital gain amount is entered, then the answer to the question 'Did you have a CGT event during the year' must be 'yes' (true)
CMN.ATO.GEN.434036 Error Net capital gains in return must equal total net capital gain in CGT schedule.
CMN.ATO.GEN.434041 Error Gross foreign income must not be less than Net foreign income.
CMN.ATO.GEN.434042 Error Gross foreign income must be present if Net foreign income is present
CMN.ATO.GEN.434044 Error Payment summary schedule must be present when Payments where ABN not quoted amount is present
CMN.ATO.GEN.434045 Error The 'Credit for tax withheld where ABN/TFN not quoted' amount must equal the sum of the Tax withheld amounts on the Payment Summary schedule
CMN.ATO.GEN.434046 Error Gross payment amount must equal the sum of amounts in the Payment Summary schedule
CMN.ATO.GEN.434055 Error The 'Other income' amount must be greater than zero if the 'Other income - code' is present
CMN.ATO.GEN.434056 Error The 'Other income' amount must not be less than the sum of all 'Gross payment' amounts on the Payment Summary schedule
CMN.ATO.GEN.434057 Error Other income codes are:    'B' - Assessable balancing adjustment amount,    'C' - LIC capital gain amount,    'F' - Forex gains,    'O' - Other income received not listed,    'R' - Rebate or refund of death or disability premiums,    'W' - Gross payments subject to foreign resident withholding, 'T' - TOFA gains or assessable TOFA balancing adjustment
CMN.ATO.GEN.434058 Error Other income codes are:    'B' - Assessable balancing adjustment amount,    'C' - LIC capital gain amount,    'F' - Forex gains,    'O' - Other income received not listed,    'R' - Rebate or refund of death or disability premiums,    'W' - Gross payments subject to foreign resident withholding, 'T' - TOFA gains or assessable TOFA balancing adjustment
CMN.ATO.GEN.434065 Error The sum of the 'Total deduction for decline in value' amounts in the Capital Allowance schedule must not be greater than the 'Deduction for decline in value of depreciating assets' amount
CMN.ATO.GEN.434066 Error CA schedule must be present if Deduction for decline in value amount exceeds $10,0000
CMN.ATO.GEN.434068 Error If 'Other deductions - code' is present, 'Other deductions' amount greater than zero must be present
CMN.ATO.GEN.434069 Error If an 'Other deductions' amount is present, an 'Other deductions' code must be present
CMN.ATO.GEN.434073 Error If the Taxable income or loss amount is less than zero, there must be an 'Exempt current pension income' amount or a 'Tax losses carried forward to later income years' amount
CMN.ATO.GEN.434074 Error If the Taxable income or loss amount is greater than zero, then the Gross tax amount must not be less than 15% of the Taxable income or loss amount
CMN.ATO.GEN.434075 Error If a 'No-TFN quoted contributions' amount is not present, and 'Taxable income or loss' amount is less than or equal to zero, then the Gross Tax amount cannot be greater than zero
CMN.ATO.GEN.434076 Error The sum of 'Credit: foreign income tax offset'  and 'Credit: rebates and offsets' must not be greater than Gross tax
CMN.ATO.GEN.434079 Error Credit: Interest on early payments must not be less than 50 cents
CMN.ATO.GEN.434080 Error The 'Credit: foreign resident withholding' amount on the main form must not be less than the sum of all 'Foreign resident withholding' amounts on the Payment Summary schedule
CMN.ATO.GEN.434082 Error If 'Gross payments where ABN not quoted' is greater than zero, then 'Credit: TFN/ABN not quoted' amount must be present
CMN.ATO.GEN.434085 Error If the sum of 'Tax losses carried forward to later income years' and 'Net capital losses carried forward to later income years' is greater than $100000, a Losses schedule must be present
CMN.ATO.GEN.434086 Error The total of the 'Tax losses carried forward to later income years'  for unconsolidated entities in the Losses schedule must equal 'Tax losses carried forward to later income years' on the main form
CMN.ATO.GEN.434087 Error The total of the 'Net capital losses carried forward to later income years'  for unconsolidated entities in the Losses schedule must equal 'Net capital losses carried forward to later income years' on the main form
CMN.ATO.GEN.434088 Error The total of the 'Unapplied net capital losses carried forward'  in the Capital Gains Tax schedule must equal 'Net capital losses carried forward to later income years' on the main form
CMN.ATO.GEN.434110 Error If the answer to the question 'Was the aggregate amount of transactions...greater than $1 million', is 'yes' (true), then the answer to the question 'Did the fund have any transactions or dealing with international parties...', must be yes' (true)
CMN.ATO.GEN.434113 Error If amounts are present at Attributable income of controlled foreign companies and Controlled foreign trusts on Schedule 25A, the answer to the question 'Did the fund have an overseas branch...' on the main form, must be  'yes' (true)
CMN.ATO.GEN.434140 Error If an amount is present on the Capital Allowance Schedule at Total relevant TOFA 3 & 4 hedging financial arrangements gains, or Total relevant TOFA 3 & 4 hedging financial arrangements losses, then there must be an amount present at Total TOFA gains, Total TOFA losses or TOFA balancing adjustment on the main form
CMN.ATO.GEN.434141 Error If  'Other Income - Code' is 'T' or 'Other deductions - Code' is 'T', then the answer to the question 'Did you make a gain, loss or transitional balancing adjustment from a financial arrangement subject to the TOFA rules', must be 'yes' (true)
CMN.ATO.GEN.434145 Error The date the fund wound up must fall within the year of assessment.  For example, if the year of the return being lodged is 2010, then the date must not be before 1 July 2009 and must not be after 30 June 2010.
CMN.ATO.GEN.434224 Error Gross Tax must be greater than zero if 'No-TFN quoted contributions' are greater than zero
CMN.ATO.GEN.434237 Error Financial year is not valid for this message
CMN.ATO.GEN.436001 Error An individual's first name must begin with an alpha character in the range 'A to Z' or 'a to z'
CMN.ATO.GEN.436004 Error First given name must be present
CMN.ATO.GEN.436251 Error Current postal address must be an Australian address. The overseas indicator must therefore be 'no' (false)
CMN.ATO.GEN.436280 Error Invalid context. The number of Intermediary contexts must not exceed 1
CMN.ATO.GEN.000243 Error Both person unstructured name usage code and name must be provided
CMN.ATO.GEN.434147 Error If the overseas indicator is no (false), then an Australian state code and post code must be present
CMN.ATO.GEN.408010 Error Name field cannot contain 'space hyphen space'.
CMN.ATO.GEN.432413 Error Family trust revocation code must be 'R' for revocation or 'V' for variation
CMN.ATO.GEN.408057 Error A period type code must be provided. Please contact your software developer.
CMN.ATO.GEN.408059 Error A start date or end date is missing.  A period start date and end must both be provided.
CMN.ATO.GEN.408060 Error The start date must be earlier than the end date in a Period.
CMN.ATO.GEN.436276 Error Email address must include an address and a usage code '03'
CMN.ATO.GEN.408058 Error For each central management and control outside Australia period and the Substituted Account Period, the Period Type Code must be 'ControlOutsideAustraliaPartPeriod' or 'SubstitutedAccountingPeriod', respectively
CMN.ATO.GEN.XBRL01 Error The message did not pass XBRL validation. Please contact your software provider.
CMN.ATO.GEN.XBRL02 Error The message was rejected due to a system error. Please contact your software provider.
CMN.ATO.GEN.XBRL03 Error A field contains invalid data (such as letters in numeric or date field).
CMN.ATO.GEN.XBRL04 Error A mandatory field has not been completed.
CMN.ATO.GEN.XBRL05 Error Invalid start or end datetime for duration period.
CMN.ATO.GEN.XBRL06 Error End date is earlier than start date.
CMN.ATO.GEN.XBRL07 Error Invalid value for end datetime of duration period or end datetime earlier than start datetime.
CMN.ATO.GEN.XBRL08 Error Invalid value for start datetime of duration period.
CMN.ATO.GEN.XBRL09 Error Invalid value for instant period datetime.
CMN.ATO.GEN.XBRL99 Error Reserved for future use.
CMN.ATO.GEN.438000 Error Period start date within context on the schedule must match period start date within the parent return reporting party context
CMN.ATO.GEN.438001 Error Period end date within context on the schedule must match period end date within the parent return reporting party context
CMN.ATO.GEN.438002 Error The answer to the question 'Did the entity have either a direct or indirect interest in a foreign trust, controlled foreign company or transferor trust?' is 'Yes', and no International Dealings Schedule is attached.
CMN.ATO.GEN.438003 Error The answer to the question 'Was the aggregate amount of your transactions or dealings with international related parties (including the value of any property or service transferred or the balance of any loans) greater than $2 million?'(Overseas transactions) is 'Yes' , and no International Dealings Schedule is attached.
CMN.ATO.GEN.438004 Error The answer to the question 'Did the entity have either a direct or indirect interest in a foreign trust, controlled foreign company or transferor trust?' is 'No', and an International Dealings Schedule is attached.
CMN.ATO.GEN.438005 Error The answer to the question 'Was the aggregate amount of your transactions or dealings with international related parties (including the value of any property or service transferred or the balance of any loans) greater than $2 million?'(Overseas transactions) ' is 'No' and an International Dealings Schedule is attached.
CMN.ATO.GEN.430701 Error Year of return must be 2012
CMN.ATO.GEN.430702 Error Interposed Entity Election Status - Specified income year must be in range 1995 to current year
CMN.ATO.GEN.438006 Error Organisation Name Type Code must be 'MN' and Organisation Name Currency Code must be 'C'.
CMN.ATO.GEN.438009 Error If Refundable tax offsets is less than Subtotal then Remainder of refundable tax offsets must not be completed.
CMN.ATO.GEN.438008 Error Fax must include the number and usage code of "03" - Contact.
CMN.ATO.GEN.438030 Error Entity identifier scheme for Intermediary must be"http://www.ato.gov.au/abn"
CMN.ATO.GEN.438010 Error If the income includes personal services income (PSI) then total amount of income and deductions, results test satisfied and business determination indicators must all be completed
CMN.ATO.GEN.438011 Error If the income does not include personal services income (PSI) then total amount of income and deductions,results test satisfied,business determination,unrelated clients test,employment test and business premises test indicators must not be completed
CMN.ATO.GEN.438017 Error If the thin capitalisation rules apply  then International Dealings Schedule must be attached
CMN.ATO.GEN.438019 Error If an exemption or rollover has been applied then the exemption or rollover code(s) must be supplied
CMN.ATO.GEN.438020 Error Reporting year must be 2013
CMN.ATO.GEN.438021 Error If an exemption or rollover code(s) is provided then the exemption or rollover applied indicator must be true
CMN.ATO.GEN.438022 Error If taxpayer is required to lodge a CGT schedule and CGT exemption or rollover applied code is "Small business active asset reduction (Subdivision 152-C)", then Small business active asset reduction amount on attached CGT schedule must be completed
CMN.ATO.GEN.438023 Error If taxpayer is required to lodge a CGT schedule and CGT exemption or rollover applied code is "Small business retirement exemption (Subdivision152-D)", then Small business retirement exemption amount on attached CGT schedule must be completed
CMN.ATO.GEN.438024 Error If taxpayer is required to lodge a CGT schedule and CGT exemption or rollover applied code is "Small business roll-over (Subdivision 152-E)", then Small business roll-over amount on attached CGT schedule must be completed
CMN.ATO.GEN.438025 Error If taxpayer is required to lodge a CGT schedule and CGT exemption or rollover applied code is "Small business 15 year exemption (Subdivision152-B)", then Small business 15 year exemption amount on attached CGT schedule must be completed
CMN.ATO.GEN.438026 Error If taxpayer is required to lodge a CGT schedule and CGT exemption or rollover applied code is "Foreign resident CGT exemption (Division 855)", then Capital gains disregarded by a foreign resident amount on attached CGT schedule must be completed
CMN.ATO.GEN.438027 Error If taxpayer is required to lodge a CGT schedule and CGT exemption or rollover applied code is "Scrip for scrip roll-over (Subdivision 124-M)", then Capital gains disregarded as a result of a scrip for scrip roll-over amount on attached CGT schedule must be completed
CMN.ATO.GEN.438028 Error If taxpayer is required to lodge a CGT schedule and CGT exemption or rollover applied code is "Demerger exemption (Subdivision 125-C)", then Capital gains disregarded by a demerging entity amount on attached CGT schedule must be completed
CMN.ATO.GEN.438029 Error Entity identifier scheme for ReportingParty must be"http://www.ato.gov.au/tfn"
CMN.ATO.GEN.438031 Error If there is a 'NO' response to the questions concerning whether the entity had either a direct or indirect interest in a foreign trust, controlled foreign company or transferor trust and whether the value of dealings with international related parties is greater than $2 million and whether the thin capitalisation provisions apply, and no amounts have been completed at Interest expenses overseas and Royalty expenses overseas, an International Dealings schedule must not be attached.
CMN.ATO.GEN.438032 Error There is a 'False' response to the questions concerning whether the entity had either a direct or indirect interest in a foreign trust, controlled foreign company or transferor trust and whether the value of dealings with international related parties is greater than $2 million and an International Dealings schedule must not be attached
CMN.ATO.GEN.500162 Error An invalid contact has been identified within the Tax Return. Please review the contacts used in the Tax Return for any duplicate contacts in your license. 
CMN.ATO.LS.414000 Error Complete (Tax losses) at (Ownership and same business test), label (I)
CMN.ATO.LS.414001 Error Tax losses carried forward to later income years - Total is incorrect
CMN.ATO.LS.414007 Error Field incorrect format. Exceeds maximum digits or decimals and/or contains illegal characters
CMN.ATO.LS.414008 Error (Tax losses carried forward to later income years, Total) is not equal to Part (F), label (J)
CMN.ATO.LS.414009 Error Complete (Net capital losses) at (Ownership and same business test), label (J)
CMN.ATO.LS.414010 Error (Net capital losses carried forward to later income years - Total) is incorrect
CMN.ATO.LS.414011 Error Complete (Net capital losses) at (Ownership and same business test), label (J)
CMN.ATO.LS.414016 Error (Net capital losses carried forward to later income years - Total) are incorrect
CMN.ATO.LS.414017 Error Continuity of majority ownership test only required for companies or widely held trusts
CMN.ATO.LS.414018 Error Field incorrect format. Exceeds maximum digits or decimals and/or contains illegal characters
CMN.ATO.LS.414019 Error Field incorrect format. Exceeds maximum digits or decimals and/or contains illegal characters
CMN.ATO.LS.414020 Error Please complete (Ownership and same business test), questions (2, 3, 4)
CMN.ATO.LS.414021 Error You must answer (Ownership and same business test), (Do current year loss provisions apply?)
CMN.ATO.LS.414022 Error Unrealised losses are not required
CMN.ATO.LS.414023 Error Answer to changeover time question is required
CMN.ATO.LS.414024 Error You must answer (Unrealised losses), label (M)
CMN.ATO.LS.414025 Error Answers to questions at (Unrealised losses), labels (M), (N), or (O) are not required
CMN.ATO.LS.414026 Error Answers to questions at (Unrealised losses), labels (N) or (O) are not required
CMN.ATO.LS.414027 Error You must answer (Unrealised losses), label (N)
CMN.ATO.LS.414028 Error The amount of unrealised net loss calculated under section 165-115E of ITAA 1997 is required
CMN.ATO.LS.414029 Error The total at (Foreign source losses), label (G) is incorrect
CMN.ATO.LS.414030 Error The amount at (Foreign source losses), label (F) is incorrect
CMN.ATO.LS.414031 Error (Foreign source losses), (Loss amount attributable to Non Assessable Non Exempt Income) is incorrect
CMN.ATO.LS.414032 Error Starting total for convertible foreign losses is incorrect
CMN.ATO.LS.414033 Error The amount at (Foreign source losses), label (H) or (I) is incorrect
CMN.ATO.LS.414034 Error (Total tax losses carried forward to later income years) is incorrect- reconciliation statement
CMN.ATO.LS.414035 Error Amounts in the (Tax losses reconciliation statement) are incorrect
CMN.ATO.LS.414037 Error Explicit member dimension RelativePeriodDurationAllNegative is not correct
CMN.ATO.LS.414102 Error Total tax losses carried forward to later income years must be equal to the equation of all amounts in the Tax losses reconciliation statement
CMN.ATO.LS.414103 Error There are amounts in the equation of the Tax losses reconciliation statement which are incorrect.
CMN.ATO.LS.414104 Error 'Tax losses reconciliation statement - Total tax losses carried forward to later income years' must be a loss.
CMN.ATO.LS.414105 Error The number of RP.Y0 contexts must not exceed 1.
CMN.ATO.LS.414106 Error The number of RP.Y0-1 contexts must not exceed 1.
CMN.ATO.LS.414107 Error The number of RP.Y0-2 contexts must not exceed 1
CMN.ATO.LS.414108 Error The number of RP.Y0-3 contexts must not exceed 1
CMN.ATO.LS.414109 Error The number of RP.Y0-4 contexts must not exceed 1.
CMN.ATO.LS.414110 Error The number of RP.Y0-5 contexts must not exceed 1.
CMN.ATO.LS.414111 Error The number of RP.All contexts must not exceed 1.
CMN.ATO.LS.414112 Error Total tax losses carried forward to later income years must be equal to the equation of all amounts in the Tax losses reconciliation statement and must be a loss.
CMN.ATO.PAYG.000010 Error Invalid XBRL document
CMN.ATO.PAYG.000011 Error Payee Name Details must be provided for each Payee Record
CMN.ATO.PAYG.000012 Error Supplier Name is mandatory and has not been entered
CMN.ATO.PAYG.000013 Error Please contact your software developer. Supplier Organisation Name Type Code is mandatory and has not been entered
CMN.ATO.PAYG.000014 Error Please contact your software developer. Supplier Organisation Name Type Code must be 'MN'
CMN.ATO.PAYG.000015 Error Contact Name is mandatory and has not been entered
CMN.ATO.PAYG.000018 Error Supplier Contact Telephone Number is mandatory and has not been entered
CMN.ATO.PAYG.000019 Error Please contact your software developer. Supplier Facsimile Usage Code is mandatory and has not been provided
CMN.ATO.PAYG.000020 Error Please contact your software developer. Supplier Facsimile Usage Code must be '03'
CMN.ATO.PAYG.000022 Error Supplier Business Address Line 1 is mandatory and has not been entered
CMN.ATO.PAYG.000024 Error Overseas Address Indicator is mandatory and has not been provided
CMN.ATO.PAYG.000025 Error One intermediary business address and at most one intermediary postal address should be supplied
CMN.ATO.PAYG.000026 Error Please contact your software developer. Supplier Business Address Usage code must be 'BUS' or 'POS'
CMN.ATO.PAYG.000027 Error Supplier Business Address Suburb, Town or Locality is mandatory and has not been entered
CMN.ATO.PAYG.000035 Error Supplier Postal Address Line 1 is blank, therefore Supplier Postal Address Line 2 must also be blank
CMN.ATO.PAYG.000036 Error Supplier Postal Address Line 1 is blank, therefore Supplier Postal Address Suburb, Town or Locality must also be blank
CMN.ATO.PAYG.000037 Error Supplier Postal Address Line 1 has been provided, therefore Supplier Postal Address Suburb, Town or Locality must also be provided
CMN.ATO.PAYG.000047 Error Please contact your software developer. Email Usage Code is mandatory and has not been provided
CMN.ATO.PAYG.000048 Error Email must contain an @ symbol at least after the first character of the address
CMN.ATO.PAYG.000049 Error Email must contain an @ symbol not before the last character of the address
CMN.ATO.PAYG.000050 Error Email must contain an @ symbol
CMN.ATO.PAYG.000051 Error Please contact your software developer.  Email Usage Code must be '03'
CMN.ATO.PAYG.000054 Error Payer Branch Number must be within the range of '1-999'
CMN.ATO.PAYG.000055 Error If Payer Withholding Payer Number has been provided, therefore branch code must not be provided.
CMN.ATO.PAYG.000056 Error Payer Australian business number has been provided, therefore Payer Branch Number must be provided
CMN.ATO.PAYG.000057 Error Lodgments for periods prior to 2010 are not supported
CMN.ATO.PAYG.000058 Error Future lodgments are not supported
CMN.ATO.PAYG.000060 Error Payer Name is mandatory and has not been entered
CMN.ATO.PAYG.000061 Error Payer Postal Address Line 1 is mandatory and has not been entered
CMN.ATO.PAYG.000062 Error Payer Postal Address Suburb, Town or Locality is mandatory and has not been entered
CMN.ATO.PAYG.000076 Error A Payee Australian Business Number has not been supplied or is invalid. A valid Payee Australian Business Number is required when the Payee Income Type has been set to 003 (voluntary agreement)
CMN.ATO.PAYG.000077 Error Payee TFN must not exceed maximum digits, contain blanks or non numeric characters.
CMN.ATO.PAYG.000078 Error Payee Income Type must be either '005' (salary or wage income) or '006' (pension income payments)
CMN.ATO.PAYG.000079 Error Payee Income Type is mandatory and has not been entered
CMN.ATO.PAYG.000080 Error Payee TFN or TFN exemption code must be provided if Payee Payment Type is set to '001', '002' or '004'
CMN.ATO.PAYG.000081 Error Payee TFN exemption code must be '0', '1', '3' or '4'
CMN.ATO.PAYG.000082 Error Payee TFN or TFN exemption code must be provided if Payee Payment Type is set to '001', '002' or '004'
CMN.ATO.PAYG.000083 Error Payee Date of Birth must not contain a future date
CMN.ATO.PAYG.000084 Error Payee Date of Birth is mandatory and has not been entered
CMN.ATO.PAYG.000085 Error Payee Surname is mandatory and has not been entered
CMN.ATO.PAYG.000086 Error Payee Address Line 1 is mandatory and has not been entered
CMN.ATO.PAYG.000087 Error Payee Address Suburb, Town or Locality is mandatory and has not been entered
CMN.ATO.PAYG.000096 Error Payee Period of Payment Start Date must be in the period 1 June of the year preceding the Financial Year and 30 June of the Financial Year reported in Payer record
CMN.ATO.PAYG.000097 Error Payee Period of Payment End Date must be within Payer Financial Year reported in Payer record
CMN.ATO.PAYG.000098 Error Payment End Date must not be earlier than Payment Start Date
CMN.ATO.PAYG.000100 Error Payee Total Tax Withheld must be less than or equal to the sum of Payee Gross Payments + Payee Total allowances + Payee Lump Sum Payment A + Payee Lump Sum Payment E + (5% of Payee Lump sum payment B) + Payee Community Development Employment Project
CMN.ATO.PAYG.000102 Error Payee Amendment Indicator is mandatory and has not been entered
CMN.ATO.PAYG.000103 Error Please contact your software developer. Payee Payment Type is mandatory and has not been entered.
CMN.ATO.PAYG.000104 Error Payee Payment Type must contain either, 001 (labour hire) or 002 (other specified payments), or 003 (voluntary agreement) or 004 (personal services attributed income)
CMN.ATO.PAYG.000105 Error Payee Tax Paid is mandatory and has not been entered
CMN.ATO.PAYG.000106 Error Payee Gross Attributed Income is mandatory and has not been entered
CMN.ATO.PAYG.000107 Error Payee Date of Payment is mandatory and has not been entered
CMN.ATO.PAYG.000108 Error Payee Date of Payment must not contain a future date
CMN.ATO.PAYG.000109 Error Payee -ETP Total Tax Withheld is greater than zero therefore Payee ETP Taxable Component must be equal to or greater than Payee -ETP Total Tax Withheld
CMN.ATO.PAYG.000110 Error Payee ETP Taxable Component is mandatory and has not been entered
CMN.ATO.PAYG.000112 Error Payee Death Benefit Indicator is mandatory and has not been entered
CMN.ATO.PAYG.000113 Error Payee Type of Death Benefit is 'T' therefore Payee -ETP Total Tax Withheld must be zero
CMN.ATO.PAYG.000114 Error Payee Death Benefit is 'Y', therefore Payee Type of Death Benefit must be either 'T', 'O' or 'D'
CMN.ATO.PAYG.000115 Error Payee Death Benefit is 'N', therefore Payee Type of Death Benefit must be blank
CMN.ATO.PAYG.000117 Error Payee Transitional Termination Payment is mandatory and has not been entered
CMN.ATO.PAYG.000119 Error Payee Superannuation Income Stream Taxable component - Taxed Element is mandatory and has not been entered
CMN.ATO.PAYG.000120 Error Payee Superannuation Income Stream Taxable component - Untaxed Element is mandatory and has not been entered
CMN.ATO.PAYG.000121 Error Payee Superannuation Income Stream Taxable component - Taxed Element or Payee Superannuation Income Stream Taxable component - Untaxed Element must be greater than zero
CMN.ATO.PAYG.000122 Error Payee Superannuation Income Stream Tax Offset Amount is mandatory and has not been entered
CMN.ATO.PAYG.000128 Error Payee Superannuation Lump Sum Total Tax Withheld is greater than zero therefore the sum of Payee Superannuation Lump Sum Taxable Component - Taxed Element and Payee Superannuation Lump Sum Taxable Component - Untaxed Element must be equal to or greater than Payee Superannuation Lump Sum Total Tax Withheld
CMN.ATO.PAYG.000130 Error Payee Superannuation Lump Sum Taxable Component - Taxed Element is mandatory and has not been entered
CMN.ATO.PAYG.000131 Error Payee Superannuation Lump Sum Taxable Component - Untaxed Element is mandatory and has not been entered
CMN.ATO.PAYG.000132 Error Payee Superannuation Lump Sum Tax Free Component is mandatory and has not been entered
CMN.ATO.PAYG.000133 Error Payee Superannuation Income Stream Tax Withheld is greater than zero therefore the sum of Payee Superannuation Income Stream Taxable component - Taxed Element, Payee Superannuation Income Stream Taxable component - Untaxed Element, Payee Lump Sum in Arrears - Taxable Component - Taxed Element and Payee Lump Sum in Arrears - Taxable Component - Untaxed Element must be equal to or greater than Payee Superannuation Income Stream Tax Withheld
CMN.ATO.PAYG.000134 Error If an organisation name is provided then an organisation name type code must also be provided
CMN.ATO.PAYG.000135 Error Please contact your software developer. Payer name type code must be 'MN' or 'MTR'
CMN.ATO.PAYG.000139 Error Please contact your software developer. Payer Postal Address usage Code must be 'POS'
CMN.ATO.PAYG.000142 Error Payer Contact Telephone Usage Code is mandatory and has not been provided
CMN.ATO.PAYG.000144 Error Please contact your software developer. Payer Contact Facsimile Usage Code is mandatory and has not been provided
CMN.ATO.PAYG.000145 Error Please contact your software developer. Payer Contact Facsimile Usage Code must be '03'
CMN.ATO.PAYG.000152 Error Please contact your software developer. Payee Name Type Code is mandatory and has not been provided
CMN.ATO.PAYG.000153 Error Please contact your software developer. Payee Name Type Code must be 'LGL'
CMN.ATO.PAYG.000154 Error Please contact your software developer.  Address details must exist for each Payee record
CMN.ATO.PAYG.000155 Error Please contact your software developer. Payee Address usage code must be 'RES'
CMN.ATO.PAYG.000156 Error Please contact your software developer. Supplier Contact Telephone Usage Code is mandatory and has not been provided
CMN.ATO.PAYG.000158 Error Payee Date of Payment is mandatory and has not been entered
CMN.ATO.PAYG.000159 Error Payee Date of Payment must not contain a future date
CMN.ATO.PAYG.000161 Error Payee Death Benefit is mandatory and has not been entered
CMN.ATO.PAYG.000162 Error Payee Type of Beneficiary is 'T' therefore Payee Superannuation Lump Sum Total Tax Withheld must be zero
CMN.ATO.PAYG.000163 Error Payee Death Benefit is 'Y', therefore Payee Type of Beneficiary must be either 'T' or 'O'
CMN.ATO.PAYG.000164 Error Payee Death Benefit is 'N', therefore Payee Type of Beneficiary must be blank
CMN.ATO.PAYG.000165 Error Payment Start Date is mandatory and has not been entered
CMN.ATO.PAYG.000166 Error Payee Period of Payment Start Date must be in the period 1 June of the year preceding the Financial Year and 30 June of the Financial Year reported in Payer record
CMN.ATO.PAYG.000167 Error Payee Payment End Date must be must be within Payer Financial Year reported in Payer record
CMN.ATO.PAYG.000168 Error Payee Related to Prior Payment Indicator is mandatory and has not been provided
CMN.ATO.PAYG.000169 Error Payment End Date is mandatory and has not been entered
CMN.ATO.PAYG.000170 Error At least one of the following fields must be greater than zero: Gross Payments, Total allowances, Lump Sum Payment A, Lump sum payment B, Lump Sum Payment E, Community development employment project, Community Development Employment Project, Reportable Fringe Benefits, Reportable Employer Superannuation Contributions
CMN.ATO.PAYG.000171 Error Payee Lump Sum Payment A is greater than zero therefore Payee Lump Sum payment A Type must be provided
CMN.ATO.PAYG.000172 Error Payee Lump Sum payment A Type must contain either 'R' or 'T'
CMN.ATO.PAYG.000173 Error Payee Lump Sum Payment A Type must be blank filled if Payee Lump Sum payment A is zero
CMN.ATO.PAYG.000175 Error Payee Period of Payment Start Date must be in the period 1 June of the year preceding the Financial Year and 30 June of the Financial Year reported in Payer record
CMN.ATO.PAYG.000176 Error Payee Payment End Date must be within Payer Financial Year reported in Payer record
CMN.ATO.PAYG.000179 Error Payee Reportable Employer Superannuation Contributions is mandatory and has not been entered
CMN.ATO.PAYG.000180 Error Please contact your software developer. Payee Name Currency Code is mandatory and has not been provided
CMN.ATO.PAYG.000181 Error Please contact your software developer. Payee Name Currency Code must be 'C'
CMN.ATO.PAYG.000182 Error Invalid XBRL document
CMN.ATO.PAYG.000200 Error If no supplier details provided, payer business and postal address must be provided
CMN.ATO.PAYG.000201 Error One main organisation name and at most one main trading name should be provided
CMN.ATO.PAYG.000206 Error No payee records have been provided
CMN.ATO.PAYG.000207 Error The maximum number of payee records allowable has been exceeded
CMN.ATO.PAYG.010034 Error Period type must be "EmploymentPeriod"
CMN.ATO.PAYG.010035 Error There must only be one employment period per payee
CMN.ATO.PAYG.010038 Error Period type must be "Payment"
CMN.ATO.PAYG.010039 Error Employment termination payment code is 'T' therefore Payee -ETP Total Tax Withheld must be zero
CMN.ATO.PAYG.010040 Error Employment termination payment type code is mandatory and has not been entered
CMN.ATO.PAYG.010041 Error Lodgments for periods prior to 2013 are not supported in this collaboration
CMN.ATO.SMSFAR.236267 Error Invalid context. The no. of Reporting party Instant: Closing:Year 0, plus contexts must not exceed 1
CMN.ATO.SMSFAR.436306 Error Invalid context. The no. of Reporting party: Closing:Year 0, plus contexts must not exceed 1
CMN.ATO.SMSFAR.436012 Error There must be one instance of the current postal address of the self-managed superannuation fund. This address must be an Australian address submitted with a Currency Code 'C' and a Usage of 'POS'. Line 1, Suburb/Town/City, State/Territory and Postcode must be present
CMN.ATO.SMSFAR.436014 Error There must be one instance of the current legal Name of the Fund auditor.
CMN.ATO.SMSFAR.436021 Error Audit date must not be prior to year of return or after date of lodgement.
CMN.ATO.SMSFAR.436024 Error Fund benefit structure code must be 'A' - Accumulation fund, or 'D' - Defined benefit fund.
CMN.ATO.SMSFAR.436030 Error If the answer to the question 'Was the fund wound up during the income year' is 'yes' (true), then an answer to the question 'Have all lodgment and payment obligations been met?' must be present
CMN.ATO.SMSFAR.436036 Error If the answer to the question 'Did you have a CGT event during the year' is 'yes' (true), then an answer to the question 'Did the CGT event relate to a FMIS...' must be present
CMN.ATO.SMSFAR.436037 Error If the answer to the question 'Did you have a CGT event during the year' is 'no' (false), then an answer to the question 'Did the CGT event relate to a FMIS...' must NOT be present
CMN.ATO.SMSFAR.436045 Error If an amount greater than zero is present at 'Credit: foreign income tax offsets', then there must be an amount at 'Gross foreign income'
CMN.ATO.SMSFAR.436050 Error Number of transfers must be an integer between 0 and 999 (inclusive)
CMN.ATO.SMSFAR.436061 Error If 'Gross distribution from trusts - action code' is present, then a 'Gross distribution from trusts' amount must be present
CMN.ATO.SMSFAR.436064 Error If a 'Gross distribution from trusts' amount is present, then a 'Gross distribution from trusts - action code' must be present
CMN.ATO.SMSFAR.436065 Error Trust action codes are: D - Deceased estate,F -  Fixed trust - other than a fixed unit trust or public unit trust described in U, P or Q,

H - Hybrid trust, S - Discretionary trust - where the main source of income of the trust is from service and/or management activities,

T - Discretionary trust - where the main source of income of the trust is from trading activities, I - Discretionary trust - where the main source of income of the trust is from investment activities, M - Cash management unit trust, U - Fixed unit trust - other than a public unit trust described in P or Q, P - Public unit trust (listed) - other than a cash management unit trust,

Q - Public unit trust (unlisted) - other than a cash management unit trust
CMN.ATO.SMSFAR.436066 Error If a Member information statement contains an 'Employer contribution' amount greater than zero, an 'Inward rollover amounts' greater than zero and the 'Member's TFN' is present, then there must be an 'Assessable employer contributions' amount in the Income section of the return
CMN.ATO.SMSFAR.436069 Error If a Member information statement contains an 'Employer contribution' amount greater than zero and the 'Member's TFN' is blank, then there must be a 'No TFN quoted contributions'  amount in the Income section of the return
CMN.ATO.SMSFAR.436073 Error If there is an amount greater than zero at 'Credit: foreign resident withholding', then there must be an amount at 'Gross distributions from partnerships', 'Gross distributions from trusts' or 'Other income'
CMN.ATO.SMSFAR.436083 Error Exempt current pension income must not be greater than total assessable income
CMN.ATO.SMSFAR.436084 Error Exempt current pension income must not be equal to Total assessable income if any Deduction amount is present
CMN.ATO.SMSFAR.436102 Error Other deductions codes are: 'A' - Deductible balancing adjustment, 'B' - Contribution that is a fringe benefit, 'C' - Exclusion of personal contributions, 'E' - Environment protection expenditure, 'F' - Foreign exchange losses, 'I' - Listed investment company capital gain amount, 'N' - Deduction relating to foreign non-assessable non-exempt income, 'O' - Other deductions not listed, 'R' - Return of contribution by non-complying funds, 'T' - TOFA losses or deductible TOFA balancing adjustment
CMN.ATO.SMSFAR.436105 Error Taxable income/loss must equal the sum of income amounts minus all deductions
CMN.ATO.SMSFAR.436108 Error If the fund is not an Australian superannuation fund and the 'Taxable income/loss' amount is greater than zero, then the Gross tax amount must not be less than 45% of the Taxable income/loss amount
CMN.ATO.SMSFAR.436124 Error Supervisory levy must equal $180
CMN.ATO.SMSFAR.436125 Error The 'Total amount due or refundable' amount must equal 'Gross tax' plus 'Section 102AAM interest charge' plus 'Supervisory levy', minus Rebates and offsets, Eligible credits, and 'PAYG instalments raised'
CMN.ATO.SMSFAR.436133 Error The date entered is a future date, date of death cannot be in the future.
CMN.ATO.SMSFAR.436153 Error The sum of all Australian and overseas assets amounts must equal the sum of all liabilities amounts
CMN.ATO.SMSFAR.436155 Error If the answer to the question 'Was the fund wound up during the income year' is 'yes' (true), then the 'Total member closing account balances' amount must not be greater than zero
CMN.ATO.SMSFAR.436156 Error Total member closing account balances must equal the sum of all members' closing balances
CMN.ATO.SMSFAR.436161 Error If the answer to the question 'Did the SMSF loan, lease to or invest in related parties' is 'yes' (true), then the amount of the loan, lease or investment must be present
CMN.ATO.SMSFAR.436162 Error The amount at 'Loan, lease to or invest in related parties' must not be greater than the sum of all Australian and overseas assets amounts
CMN.ATO.SMSFAR.436166 Error If the answer to the question 'Did the SMSF hold an investment in a related party...' is 'yes' (true), then the amount of the investment must be present
CMN.ATO.SMSFAR.436167 Error The amount of 'investment in related parties must not be greater than the sum of all Australian and overseas assets amounts
CMN.ATO.SMSFAR.436170 Error If the answer to the question 'Did the SMSF acquire any assets from related parties' is 'yes' (true), then an amount representing the value of the assets must be present
CMN.ATO.SMSFAR.436171 Error The amount of assets acquired from related parties must not be greater than the sum of all Australian and overseas assets amounts
CMN.ATO.SMSFAR.436175 Error If the answer to the question 'Did the SMSF receive in specie contributions during the year' is 'yes' (true), then the amount of the contributions must be present
CMN.ATO.SMSFAR.436176 Error If all members have an amount at 'Allocated earnings or losses' greater than zero, then the amount of 'in specie contributions' must not be greater than the sum of all Australian and overseas assets
CMN.ATO.SMSFAR.436193 Error Specified income year for FTE or IEE must be 2011 or later
CMN.ATO.SMSFAR.436199 Error The name of the Preferred trustee or director contact must be present
CMN.ATO.SMSFAR.436202 Error The name of the intermediary contact must be present
CMN.ATO.SMSFAR.436204 Error The phone number of the intermediary must be present
CMN.ATO.SMSFAR.436205 Error Each instance of a Member number that is allocated to Member information must be unique. The same number must not be used for more than one member.
CMN.ATO.SMSFAR.436206 Error The Member number allocated to each Member information statement must be in sequence. The first number being 1, the next 2 and so on.
CMN.ATO.SMSFAR.436207 Error Member number must be present for each member
CMN.ATO.SMSFAR.436208 Error If the fund has not been wound up during the income year then there must be the Members information for at least one member
CMN.ATO.SMSFAR.436209 Error The number of Member information statements must not exceed 6
CMN.ATO.SMSFAR.436210 Error The name of the member must be present in the member information statement
CMN.ATO.SMSFAR.436211 Error A member statement must not contain the same member as another member statement, where a same member is one with the same First given name, Family name, TFN and Date of birth
CMN.ATO.SMSFAR.436212 Error Member TFN must not be the same as the Fund TFN
CMN.ATO.SMSFAR.436213 Error Member TFN must not be reported more than once.
CMN.ATO.SMSFAR.436214 Error Member TFN must not have less than 9 characters
CMN.ATO.SMSFAR.436215 Error In each Member information statement the member's date of birth or the member's TFN must be present
CMN.ATO.SMSFAR.436216 Error Member's Date of birth must not be later than Date of death
CMN.ATO.SMSFAR.436230 Error Member's Total contributions must equal the sum of the member's contribution amounts
CMN.ATO.SMSFAR.436235 Error Benefit payments amount must be present if code is present
CMN.ATO.SMSFAR.436237 Error Benefit payments code must be present if an amount is present
CMN.ATO.SMSFAR.436238 Error Benefit payments code must be 'L' - where the benefit payment is in the form of a lump sum, 'P' - where the benefit payment is in the form of a pension, 'T' - where the benefit payment is a transition to retirement pension, and 'C' - where the benefit payment is a combination of lump sum and pension.
CMN.ATO.SMSFAR.436239 Error A Member's 'Closing account balance' amount must not be less than the sum of 'Total contributions', plus 'Allocated earnings or losses', plus 'Inward rollover amounts'; minus 'Outward rollover amounts', minus 'Benefit payments'
CMN.ATO.SMSFAR.436254 Error Professional body Membership number of Fund auditor must be supplied
CMN.ATO.SMSFAR.436255 Error ReportPartyType dimension segment must be 'ReportingParty', 'Intermediary' or 'Auditor'
CMN.ATO.SMSFAR.436257 Error Invalid context. Relative Period Duration dimension segment must be 'Y0Plus'
CMN.ATO.SMSFAR.436258 Error Invalid context. Opening Closing Balance dimension segment must be 'Closing'
CMN.ATO.SMSFAR.436259 Error Invalid context. The number of Auditor contexts must equal 1
CMN.ATO.SMSFAR.436263 Error Invalid context. The number of Reporting party Instant: Closing: Aust contexts must not exceed 1
CMN.ATO.SMSFAR.436264 Error Invalid context. The number of Reporting party Instant: Closing: Foreign contexts must not exceed 1
CMN.ATO.SMSFAR.436265 Error Invalid context. The number of Reporting Party: Closing contexts must not exceed 1
CMN.ATO.SMSFAR.436268 Error The entity identifer scheme for the Fund Auditor Membership number must be present
CMN.ATO.SMSFAR.436272 Error Date of birth must not be a future date
CMN.ATO.SMSFAR.436273 Error Date of birth must not be more than 120 years in the past
CMN.ATO.SMSFAR.436274 Error There must be one instance of the current Name of the SMSF. This name must be submitted with a Currency Code 'C' and a Type of 'MN'
CMN.ATO.SMSFAR.436281 Error A single auditor telephone number is required.
CMN.ATO.SMSFAR.436282 Error A single auditor address is mandatory
CMN.ATO.SMSFAR.436283 Error Auditor address must be in Australia
CMN.ATO.SMSFAR.436287 Error A single trustee or director telephone number is required.
CMN.ATO.SMSFAR.436288 Error If there is an intermediary, there must be a single declaration by them.
CMN.ATO.SMSFAR.436289 Error If the answer to the question  'Have all lodgment and payment obligations been met?' is 'yes' (true), then the answer to the question  ''Was the fund wound up during the income year' must be 'yes' (true)'.
CMN.ATO.SMSFAR.436290 Error If the answer to the question 'Did you have a CGT event during the year' is 'yes' (true), then there must be a Net capital gain amount (other than zero)
CMN.ATO.SMSFAR.436291 Error Member's family name must not contain superannuation or investment related terms
CMN.ATO.SMSFAR.436292 Error Member's family name must not contain any numeric characters
CMN.ATO.SMSFAR.436293 Error Member's given name must not contain superannuation or investment related terms
CMN.ATO.SMSFAR.436294 Error Each person name must have the Name Type code 'LGL' (legal) , Currency Code 'C' (current) and Usage code 'Contact'. Please contact your software vendor in order to rectify this error
CMN.ATO.SMSFAR.436295 Error Invalid context. TFN must be present in the context
CMN.ATO.SMSFAR.436296 Error Each person name must have the Name Type code 'LGL' (legal) , Currency Code 'C' (current) and Usage code 'Contact'. Please contact your software vendor in order to rectify this error
CMN.ATO.SMSFAR.436297 Error Each member name must have the Name Type code 'LGL' (legal) , Currency Code 'C' (current) and Usage code 'Identifier'. Please contact your software vendor in order to rectify this error
CMN.ATO.SMSFAR.436298 Error Member's given name must not contain any numeric characters
CMN.ATO.SMSFAR.436299 Error Member's other given name must not contain superannuation or investment related terms
CMN.ATO.SMSFAR.436300 Error Account name must begin with an alpha character in the range 'A to Z' or 'a to z'
CMN.ATO.SMSFAR.436301 Error A 'yes' response has been given to the Australian superannuation fund question however the No-TFN quoted contributions amount is greater than zero and No-TFN quoted contributions tax is not equal to No-TFN quoted contributions amount multiplied by 0.015 or 0.315.
CMN.ATO.SMSFAR.436302 Error A 'no' response has been given to the Australian superannuation fund question however the No-TFN quoted contributions tax amount is not equal to No-TFN quoted contributions amount mulitplied by 0.015
CMN.ATO.SMSFAR.436305 Error Member's other given name must not contain any numeric characters
CMN.ATO.SMSFAR.436307 Error Period start date must be prior to Period end date
CMN.ATO.SMSFAR.436318 Error Gross Tax must be equal to Tax on taxable income plus Tax on no-TFN quoted contributions
CMN.ATO.SMSFAR.436319 Error Non-refundable non-carry forward tax offsets must equal the sum of Foreign income tax offset plus Rebates and tax offsets
CMN.ATO.SMSFAR.436320 Error Where "foreign income tax offset" plus "rebates and tax offsets" is less than "Gross Tax",  "subtotal" must equal  "Gross Tax" less "foreign income tax offset" less "rebates and tax offsets"
CMN.ATO.SMSFAR.436321 Error Where "Non-refundable non-carry forward tax offsets" is greater than or equal to "Gross Tax", "Subtotal" must equal zero
CMN.ATO.SMSFAR.436322 Error Refundable tax offsets must equal the sum of Complying fund's franking credits tax offset plus No-TFN tax offset plus National rental affordability tax offset.
CMN.ATO.SMSFAR.436323 Error Where Subtotal equals zero, Tax payable must also equal zero
CMN.ATO.SMSFAR.436324 Error Where Refundable tax offsets is less than Subtotal, Tax payable must equal Subtotal less Refundable tax offsets
CMN.ATO.SMSFAR.436325 Error If Refundable tax offsets amount is greater than or equal to Subtotal then Tax payable amount must equal zero.
CMN.ATO.SMSFAR.436326 Error If Refundable tax offsets amount is greater than or equal to Subtotal, then any excess of refundable tax offsets over Subtotal amount must be transferred to Remainder of refundable tax offsets.
CMN.ATO.SMSFAR.436327 Error The 'Amount due or refundable' amount must equal 'Gross tax' plus 'Section 102AAM interest charge' plus 'Supervisory levy', minus Rebates and offsets, Eligible credits, and minus 'PAYG instalments raised'
CMN.ATO.SMSFAR.436328 Error A 'true' response has been given to the Australian superannuation fund question however the No-TFN quoted contributions amount is greater than zero and Tax on no-TFN quoted contributions is not equal to No-TFN quoted contributions amount multiplied by 0.015 or 0.315
CMN.ATO.SMSFAR.436329 Error A 'false' response has been given to the Australian superannuation fund question however the Tax on no-TFN quoted contributions amount is not equal to No-TFN quoted contributions amount multiplied by 0.015
CMN.ATO.SMSFAR.436330 Error Credit for interest on early payments amount must not be less than 50 cents
CMN.ATO.SMSFAR.436331 Error The 'Credit for tax withheld - foreign resident withholding' amount on the main form must not be less than the sum of all 'Foreign resident withholding' amounts on the Payment Summary schedule
CMN.ATO.SMSFAR.436332 Error If there is an amount greater than zero at 'Credit for tax withheld - foreign resident withholding', then there must be an amount at 'Gross distributions from partnerships', 'Gross distributions from trusts' or 'Other income'
CMN.ATO.SMSFAR.436333 Error If 'Gross payments where ABN not quoted' is greater than zero, then 'Credit for tax withheld - where TFN or ABN not quoted' must be present
CMN.ATO.SMSFAR.436334 Error The 'Credit for tax withheld - where TFN or ABN not quoted' amount must equal the sum of the Tax withheld amounts on the Payment Summary schedule
CMN.ATO.SMSFAR.436335 Error If an amount greater than zero is present at 'Foreign income tax offsets', then there must be an amount at 'Gross foreign income'
CMN.ATO.SMSFAR.436336 Error The entity identifer scheme for the Fund Auditor Membership Number or the SMSF Auditor Number must be present
CMN.ATO.SMSFAR.436337 Error SMSF Auditor Number must pass the SAN algorithm
CMN.ATO.SMSFAR.436338 Error Auditor's Professional body and membership number or SMSF Auditor Number must provided
CMN.ATO.SMSFAR.436345 Error Exempt current pension income equal to gross income and other deduction labels are greater than 0.
CMN.ATO.SMSFAR.436346 Error Exempt current pension income cannot be greater than gross income
CMN.ATO.SMSFAR.436347 Error If a Member information statement contains an 'Employer contribution' amount greater than zero and the 'Member's TFN' is blank, then there must be a 'No-TFN quoted contributions'  amount in the Income section of the return
CMN.ATO.SMSFAR.436348 Error If the answer to the question 'Did the SMSF acquire any exempt assets from related parties is 'true', then an amount representing the value of the assets from related parties must be present
CMN.ATO.SMSFAR.436349 Error A self-managed superannuation fund is a trust and it must have assets set aside for the benefit of its members to legally exist.
CMN.ATO.SMSFAR.436350 Error A self managed superannuation fund is a trust and it must have assets set aside for the benefit of its members - there are no assets set aside for members in this fund.
CMN.ATO.SMSFAR.436351 Error Fund benefit structure code must be 'A' - Accumulation fund, or 'D' - Defined benefit fund, or 'E' - Hybrid fund
CMN.ATO.SMSFAR.436354 Error Year of return must be 2012
CMN.ATO.SMSFAR.436355 Error Specified income year for FTE or IEE must be 2012 or later
CMN.ATO.SMSFAR.436357 Error Total of Eligible credits must equal the sum of Credit for interest on early payments, Credit for tax withheld - foreign resident withholding, Credit for tax withheld - where ABN or TFN not quoted (non-individual), Credit for TFN amounts withheld from payments from closely held trusts and Credit for interest on no-TFN tax offset.
CMN.ATO.SMSFAR.436358 Error Supervisory levy must equal $200
CMN.ATO.SMSFAR.436539 Error Invalid context. The number of Reporting party: Australian Jurisdiction: AustResidentialRealProperty asset type contexts must not exceed 1
CMN.ATO.SMSFAR.436540 Error Invalid context. The number of Reporting party: Australian Jurisdiction: AustNonResidentialRealProperty asset type contexts must not exceed 1
CMN.ATO.SMSFAR.436249 Error If  'Other Income - Code' is "T - TOFA gains or TOFA balancing adjustment income" or 'Other deductions - Code' or 'Other non-deductible expenses - Code'  is "T - TOFA losses or deductible TOFA balancing adjustment", then the answer to the question 'Did you make a gain, loss or transitional balancing adjustment from a financial arrangement subject to the TOFA rules', must be true
CMN.ATO.SMSFAR.436541 Error Invalid context. The number of Reporting party: Australian Jurisdiction: OverseasRealProperty asset type contexts must not exceed 1
CMN.ATO.SMSFAR.436542 Error Invalid context. The number of Reporting party: Australian Jurisdiction: Australian Shares asset type contexts must not exceed 1
CMN.ATO.SMSFAR.436543 Error Invalid context. The number of Reporting party: Australian Jurisdiction: OverseasShares asset type contexts must not exceed 1
CMN.ATO.SMSFAR.436544 Error Invalid context. The number of Reporting party: Australian Jurisdiction: Other asset type contexts must not exceed 1
CMN.ATO.SMSFAR.436546 Error Invalid context. The number of Reporting party: Deductible: Australian Jurisdiction contexts must not exceed 1
CMN.ATO.SMSFAR.436547 Error Invalid context. The number of Reporting party: Deductible: Foreign Jurisdiction contexts must not exceed 1
CMN.ATO.SMSFAR.436549 Error Invalid context. The number of Reporting party: Non-Deductible: Australian Jurisdiction contexts must not exceed 1
CMN.ATO.SMSFAR.436550 Error Invalid context. The number of Reporting party: Non-Deductible: Foreign Jurisdiction contexts must not exceed 1
CMN.ATO.SMSFAR.436560 Error If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is true, there must be an 'Exempt current pension income' amount
CMN.ATO.SMSFAR.436563 Error If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is true, must select a code for method used to calculate exempt current pension income
CMN.ATO.SMSFAR.436564 Error If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is false, must not provide a code for method used to calculate exempt current pension income
CMN.ATO.SMSFAR.436545 Error Invalid context. The number of Reporting party: Deductible contexts must not exceed 1
CMN.ATO.SMSFAR.436548 Error Invalid context. The number of Reporting party: Non-Deductible contexts must not exceed 1
CMN.ATO.SMSFAR.436562 Error If the Exempt current pension income amount is equal to the Gross Income, do not include income amounts or set to zero.
CMN.ATO.SMSFAR.436565 Error If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is false, must not provide a response to whether an actuarial certificate was obtained to calculate exempt current pension income
CMN.ATO.SMSFAR.436637 Error If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is true, must provide a response to whether fund has other assessable income
CMN.ATO.SMSFAR.436638 Error If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is false, must not provide a response to whether fund has other assessable income
CMN.ATO.SMSFAR.436639 Error If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is false, must provide income details
CMN.ATO.SMSFAR.436640 Error If response to the question 'Did the fund have any other income that was assessable?' is true, must provide details of assessable income
CMN.ATO.SMSFAR.436556 Error If Part B of the audit report was qualified, there must be a response to the question: Have the reported compliance issues been rectified?
CMN.ATO.SMSFAR.436557 Error A response to the question: "Have the reported compliance issues been rectified?" must only be provided if Part B of the audit report was qualified.
CMN.ATO.SMSFAR.436572 Error Exemption or rollover code is invalid for SMSFAR
CMN.ATO.SMSFAR.436573 Error Exemption or rollover code must be unique
CMN.ATO.SMSFAR.436574 Error Net capital gain amount on the company return  must equal the net capital gain amount on the CGT schedule
CMN.ATO.SMSFAR.436597 Error Allowable other amounts codes are:

A - Deductible balancing adjustment

B - Contribution that is a fringe benefit

C - Exclusion of personal contributions

E - Environment protection expenditure

F - Foreign exchange losses

I - Listed investment company capital gain amount

N - Deduction relating to foreign non-assessable non-exempt income

R - Return of contributions by non-complying funds

T - TOFA losses or deductible TOFA balancing adjustment

O - Other expenses not listed elsewhere
CMN.ATO.SMSFAR.436600 Error Field is in incorrect format for a monetary field. Field either exceeds maximum digits or decimals and/or contains illegal characters and/or for a signed field does not have the sign as the first character
CMN.ATO.SMSFAR.436601 Error Total SMSF expenses must equal the sum of deductions plus the sum of non-deductible expenses
CMN.ATO.SMSFAR.436604 Error If a lump sum payment is provided then lump sum payment code is required
CMN.ATO.SMSFAR.436605 Error If no lump sum payment has been provided then lump sum payment code is not required
CMN.ATO.SMSFAR.436607 Error If an income stream payment is provided then income stream payment code is required
CMN.ATO.SMSFAR.436608 Error If no income stream payment has been provided then income stream payment code is not required
CMN.ATO.SMSFAR.436616 Error Total limited recourse borrowing arrangements must be the sum of limited recourse borrowing arrangements amounts
CMN.ATO.SMSFAR.436617 Error If response to the question "Did the fund loan to, lease to or invest in, related parties (known as in-house assets)?" is true then an amount is required
CMN.ATO.SMSFAR.436618 Error If response to the question 'Did the fund loan to, lease to or invest in, related parties (known as in-house assets)?' is false then an amount is not required
CMN.ATO.SMSFAR.436619 Error Field is in incorrect format for a monetary field. Field either exceeds maximum digits or decimals and/or contains illegal characters and/or for a signed field does not have the sign as the first character
CMN.ATO.SMSFAR.436620 Error The sum of unapplied net capital losses carried forward to later income years on the Capital Gains Tax schedule must equal net capital losses carried forward to later income years on parent return
CMN.ATO.SMSFAR.436621 Error If Other amounts - non-deductible expenses is provided Other amounts code for non-deductible expenses is required
CMN.ATO.SMSFAR.436622 Error If Other amounts - non-deductible expenses has not been provided Other amounts code for non-deductible expenses is not required
CMN.ATO.SMSFAR.436636 Error If 'current exempt pension income' is greater than zero then SMSF has exempt income and non-deductible expenses for that exempt income. Details of non-deductible expenses must be provided.
CMN.ATO.SMSFAR.436609 Error If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is true or 'exempt current pension income' is greater than zero, there must be an 'income stream payment' amount for member(s) receiving income stream payment
CMN.ATO.SMSFAR.436352 Error Exempt current pension income cannot be greater than Gross income less Transfers from foreign funds less Assessable contributions less Assessable income due to changed tax status of fund less Net non-arm's length income
CMN.ATO.SMSFAR.436642 Error Permitted values for member account status code are "Open" or "Closed"
CMN.ATO.SMSFAR.436643 Error The maximum number of Member information statements exceeded
CMN.ATO.SMSFAR.436339 Error Where 'foreign income tax offset' plus 'rebates and tax offsets' is less than 'Gross Tax',  'subtotal' must equal  'Gross Tax' less 'Non-refundable non-carry forward tax offsets'
CMN.ATO.SMSFAR.436464 Error Supervisory levy for 2013 must equal $321
CMN.ATO.SMSFAR.436645 Error If fund was wound up during reporting year Supervisory levy adjustment must be $130
CMN.ATO.SMSFAR.436646 Error If fund was not wound up Supervisory levy adjustment must be $0
CMN.ATO.SMSFAR.436641 Error The 'Amount due or refundable' amount must equal 'Tax payable' plus 'Section 102AAM interest charge' less 'Eligible credits' less 'Remainder of refundable tax offsets' less 'PAYG instalments raised' plus 'Supervisory levy' less 'Supervisory levy adjustment for wound up funds'
CMN.ATO.SMSFAR.436635 Error Member account status code must be present for each member
CMN.ATO.SMSFAR.436634 Error A deceased member with closing account balance of zero must have account status code "Closed"
CMN.ATO.SMSFAR.436633 Error A deceased member with closing account balance greater than zero must have account status "Open"
CMN.ATO.SMSFAR.436632 Error If member is not deceased and account has amounts at 'Outward amounts less any rolled out contributions' or ' Lump sum payment' or 'Income stream payment', and 'Closing account balance' is zero then Member account status code must be "closed"
CMN.ATO.SMSFAR.436647 Error Invalid context. The number of Reporting party Instant contexts must not exceed 1
CMN.ATO.SMSFAR.436631 Error If Refundable tax offsets is less than Subtotal then Remainder of refundable tax offsets must be zero.
CMN.ATO.SMSFAR.436650 Error A Member's 'Closing account balance' amount must not be less than the sum of 'Total contributions', plus 'Allocated earnings or losses', plus 'Inward rollover amounts', minus 'Outward rollover amounts', minus 'Lump sum payments', minus 'Income stream payments'
CMN.ATO.SMSFAR.436652 Error Refundable tax offsets must equal the sum of complying fund's franking credits tax offset plus No-TFN tax offset plus National rental affordability tax offset plus other refundable tax offset amounts (conservation tillage).
CMN.ATO.SMSFAR.436651 Error Entity identifier scheme for Auditor must be "http://www.asic.gov.au/san"
CMN.ATO.SMSFAR.W00001 Warning If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is false, must provide income details
CMN.ATO.SMSFAR.W00002 Warning If response to the question 'Did the fund pay an income stream to one or more members in the income year?' is true or 'exempt current pension income' is greater than zero, there must be an 'income stream payment' amount for member(s) receiving income stream payment
CMN.ATO.GEN.438035 Error Unstructured name must not contain invalid characters ~ ^ < > + , *
CMN.ATO.GEN.438033 Error Reporting year must be 2014
CMN.ATO.GEN.432268 Error Based on the return calculation details a credit or refund is due. In order for the ATO to pay this credit or refund, Australian financial institution account details must be provided. If account details are not available please phone the Tax Office on: For self lodgers 13 28 61 options 2 2 and for tax agents 13 72 86 options 1 3 1 2.
CMN.ATO.PTR.431046 Error TOFA gains amount is not required for the 2014 return
CMN.ATO.GEN.438034 Error Tax losses carried forward to later income years cannot be present with a positive taxable income.
CMN.ATO.SMSFAR.436657 Error If fund was newly registered during reporting year, supervisory levy adjustment must be $130.
CMN.ATO.SMSFAR.436658 Error If fund was not newly registered during reporting year  Supervisory levy adjustment must be $0.
CMN.ATO.FITR.434294 Error Where the calculated amount due or refundable is less than 50 cents, the amount supplied must be zero. Amount due or refundable is the sum of tax payable plus section 102AAM interest charge less eligible credits, remainder of refundable tax offsets and PAYG instalments raised.
CMN.ATO.FITR.434295 Error Where the calculated amount due is greater than 50 cents, the amount supplied must be rounded down to the nearest 5 cents. Amount due or refundable is the sum of tax payable plus section 102AAM interest charge less eligible credits, remainder of refundable tax offsets and PAYG instalments raised.
CMN.ATO.FITR.434296 Error Where the calculated amount refundable is 50 cents or more, the amount supplied must be equal to the calculated value. Amount due or refundable is the sum of tax payable plus section 102AAM interest charge less eligible credits, remainder of refundable tax offsets and PAYG instalments raised.
CMN.ATO.SMSFAR.436667 Error Where the calculated amount due or refundable is less than 50 cents, the amount supplied must be zero. Amount due or refundable is the sum of tax payable plus section 102AAM interest charge less eligible credits less 'Tax offset refund (remainder of refundable tax offsets' less 'PAYG instalments raised' plus 'Supervisory levy' plus 'Supervisory levy adjustment for newly registered funds' less 'Supervisory levy adjustment for wound up funds
CMN.ATO.SMSFAR.436668 Error Where the calculated amount due is greater than 50 cents, the amount supplied must be rounded down to the nearest 5 cents. Amount due or refundable is the sum of tax payable plus section 102AAM interest charge less eligible credits less 'Tax offset refund (remainder of refundable tax offsets' less 'PAYG instalments raised' plus 'Supervisory levy' plus 'Supervisory levy adjustment for newly registered funds' less 'Supervisory levy adjustment for wound up funds
CMN.ATO.SMSFAR.436669 Error Where the calculated amount refundable is 50 cents or more, the amount supplied must be equal to the calculated value. Amount due or refundable is the sum of tax payable plus section 102AAM interest charge less eligible credits less 'Tax offset refund (remainder of refundable tax offsets' less 'PAYG instalments raised' plus 'Supervisory levy' plus 'Supervisory levy adjustment for newly registered funds' less 'Supervisory levy adjustment for wound up funds
CMN.ATO.SMSFAR.436654 Error If fund was wound up during reporting year, Supervisory levy adjustment must be $259
CMN.ATO.SMSFAR.436663 Error Supervisory levy for 2014 must equal $388
CMN.ATO.SMSFAR.436662 Error If Refundable tax offsets amount is greater than or equal to Subtotal, then any excess of refundable tax offsets over Subtotal amount must be transferred to Tax offset refunds
CMN.ATO.GEN.438036 Error Tax on taxable income must be supplied. A value must be included in the field, even if the value is zero.
CMN.ATO.GEN.438037 Error Tax on no-TFN quoted contributions must be supplied. A value must be included in the field, even if the value is zero.
CMN.ATO.GEN.438038 Error No -TFN quoted contributions must be supplied. A value must be included in the field, even if the value is zero.
CMN.ATO.CGLS.404200 Error Transferor TFNs supplied for transferred tax losses deducted cannot exceed 6
CMN.ATO.CGLS.404201 Error Transferor TFNs supplied for transferred capital losses applied cannot exceed 6
CMN.ATO.CGLS.404207 Error The sum of (Tax losses deducted - Group) and (Tax losses deducted - Transferred) must equal (Tax losses deducted - Total)
CMN.ATO.CGLS.404209 Error The sum of (Net capital losses applied - Group) and (Net capital losses applied - Transferred) must equal (Net capital losses applied - Total)
CMN.ATO.CGLS.404211 Error (Amount of tax losses deducted after consolidation which failed the continuity of ownership test but satisfied the same business test) cannot exceed (Tax losses deducted - Total)
CMN.ATO.CGLS.404212 Error (Tax losses deducted - Total) must equal (Tax losses deducted) on the Company Return
CMN.ATO.CGLS.404213 Error Amount of (Net capital losses applied after consolidation which the continuity of ownership test failed but satisfied the same business test) cannot exceed (Net capital losses applied - Total)
CMN.ATO.CGLS.404214 Error The sum of (Tax losses deducted - Group) and (Tax losses deducted - Transferred) must equal (Tax losses deducted - Total)
CMN.ATO.CGLS.404215 Error Details of transferor TFN, available fraction and amount are present however an amount for (Tax losses deducted - Transferred) is absent or equal to zero
CMN.ATO.CGLS.404216 Error The sum of (Transferred tax losses deducted - Amounts) cannot exceed (Tax losses deducted - Transferred)
CMN.ATO.CGLS.404217 Error (Net capital losses applied - Transferred) completed and (Transferred net capital losses applied - Transferor TFN), (Transferred net capital losses applied - Available fraction) and (Transferred net capital losses applied - Amount) absent or incomplete
CMN.ATO.CGLS.404218 Error (Transferred net capital losses applied - Transferor TFN), (Transferred net capital losses applied - Available fraction) and (Transferred net capital losses applied - Amount) present and (Net capital losses applied - Transferred) absent or equal to zero
CMN.ATO.CGLS.404219 Error The sum of all transferred net capital losses applied cannot exceed (Net capital losses applied - Transferred)
CMN.ATO.CGLS.404220 Error Each transferred amount of tax loss deducted must have a corresponding available fraction
CMN.ATO.CGLS.404221 Error Available fraction amount used for transferred tax losses deducted must be greater than zero
CMN.ATO.CGLS.404222 Error If transferred tax losses deducted or transferred net capital losses applied fields completed then (Were the apportionment rules applied?) must equal yes or no
CMN.ATO.CGLS.404223 Error (Were the apportionment rules applied?) equals yes or no however transferred tax losses deducted or transferred net capital losses applied fields have not been completed
CMN.ATO.CGLS.404225 Error Each available fraction must have a corresponding transferred tax loss deducted amount
CMN.ATO.CGLS.404227 Error Each transferred net capital loss applied amount must have a corresponding available fraction
CMN.ATO.CGLS.404228 Error Fraction amount for transferred net capital losses applied must be greater than zero
CMN.ATO.CGLS.404230 Error Each available fraction must have a corresponding transferred net capital loss applied amount
CMN.ATO.FITR.434297 Error If the fund or trust wound up during the income year, the number of members must not be provided
CMN.ATO.FVSU.000001 Error Effective date (from) should be greater than today's date.
CMN.ATO.FVSU.000002 Error Invalid context: number of RP.ProductUSI contexts must be 1
CMN.ATO.FVSU.000003 Error Invalid Context: Period start date must be the same across all duration contexts
CMN.ATO.FVSU.000004 Error Invalid context. The number of Reporting Party contexts must be 1
CMN.ATO.FVSU.000005 Error Invalid context: number of RP.ProductUSI.Primary contexts must equal 1
CMN.ATO.FVSU.000006 Error Invalid context: number of RP.ProductUSI.Secondary contexts cannot be more than 1
CMN.ATO.FVSU.000007 Error Business name of Intermediary (sender) must be provided.
CMN.ATO.FVSU.000008 Error Business name of Reporting Party (superannuation provider) must be provided.
CMN.ATO.FVSU.000009 Error The standard and version details of the fund's certification must be provided.
CMN.ATO.FVSU.000010 Error A valid Unique Superannuation Identifier (USI) is either provider's ABN + 3 digits, or a SPIN
CMN.ATO.FVSU.000011 Error Superannuation product name must be provided
CMN.ATO.FVSU.000012 Error Account number  for primary destination must be provided
CMN.ATO.FVSU.000013 Error Account name for primary destination must be provided
CMN.ATO.FVSU.000014 Error IP or URL address required for electronic service address.
CMN.ATO.FVSU.000015 Error Complete details must be provided for secondary destination (if used).
CMN.ATO.FVSU.000016 Error Contact's family name must be provided
CMN.ATO.FVSU.000017 Error Given name of contact must be provided
CMN.ATO.FVSU.000018 Error Contact phone number must be provided.
CMN.ATO.FVSU.000019 Error Email address of contact  must be supplied.
CMN.ATO.FVSU.000020 Error Contact Website address required.
CMN.ATO.FVSU.000021 Error Contact phone area code  must be two digits beginning with "0"
CMN.ATO.FVSU.000022 Error Invalid context. The number of Intermediary (sender) contexts must be 1
CMN.ATO.FVSU.000023 Error Entity identifier scheme must be "http://www.ato.gov.au/abn"
CMN.ATO.FVSU.000024 Error Invalid Context:Effective date (from) must be the same across all duration contexts
CMN.ATO.FVSU.000025 Error Invalid Context: Effective date (to) must be the same across all duration contexts
CMN.ATO.SMSFAR.436670 Error Amount due or refundable is the sum of tax payable plus section 102AAM interest charge less eligible credits less 'Tax offset refunds' less 'PAYG instalments raised' plus 'Supervisory levy' less 'Supervisory levy adjustment for wound up funds' plus 'Supervisory levy adjustment for newly registered funds'.
CMN.ATO.FVSU.000026 Error Effective date (from) must be prior to  Effective date (to)
CMN.ATO.FVSU.000027 Error USI details must be provided.
CMN.ATO.SMSFAR.436660 Error If Refundable tax offsets is less than Subtotal then Tax offset refunds must be zero.
CMN.ATO.FVSU.000028 Error Web address must start with "http://" or "https://".
CMN.ATO.FVSU.RECV Information Lodgment received. Financial institution account details will be validated
CMN.ATO.FVSU.OK Information Lodgment successful
CMN.ATO.FVSU.000029 Error BSB must be supplied.
CMN.ATO.BDE.GE6 Error Please contact your AUSkey Administrator. This type of file is not able to be sent by the AUSkey holder.
CMN.ATO.GEN.BDE001 Error The document sequence numbers in the SBDH are not unique
CMN.ATO.GEN.BDE002 Error The document sequence numbers in the SBDB are not unique
CMN.ATO.GEN.BDE003 Error The document sequence numbers in the SBDH and the SBDB do not match
CMN.ATO.GEN.BDE007 Error The SBDB must contain at least one business document
CMN.ATO.GEN.BDE010 Error All business documents in the uploaded file must have the same Reporting Party
CMN.ATO.ETIC.000001 Error Invalid Context: Period start and end date must be the same for each duration context
CMN.ATO.ETIC.000002 Error Invalid context. The number of Intermediary (sender) contexts must be 1
CMN.ATO.ETIC.000003 Error Entity identifier scheme for Reporting Party must be"http://www.ato.gov.au/abn"
CMN.ATO.ETIC.000004 Error Entity identifier scheme for Employee must be "http://www.sbr.gov.au/id"
CMN.ATO.ETIC.000005 Error The Reporting Party ABN in a Employee context must be the ABN in an Reporting Party (requesting employer) context
CMN.ATO.ETIC.000006 Error Business name of Intermediary (sender) must be provided
CMN.ATO.ETIC.000007 Error Business name of Reporting Party (requesting employer) must be provided
CMN.ATO.ETIC.000009 Error Employee's tax file number must be provided
CMN.ATO.ETIC.000013 Error Employee's full date of birth must be provided
CMN.ATO.ETIC.000014 Error Employee's year of birth must be less than or equal to the year of the request submission date
CMN.ATO.ETIC.000015 Error Employee's family name must be provided
CMN.ATO.ETIC.000045 Error Given name must be provided
CMN.ATO.ETIC.000017 Error Address Line 2 must be present if Address Line 1 contains 'C/-'
CMN.ATO.ETIC.000018 Error Suburb/Town/City cannot contain numeric characters
CMN.ATO.ETIC.000019 Error For an Australian address, state or territory must be one of: ACT, NSW, NT, QLD, SA, VIC, WA, TAS
CMN.ATO.ETIC.000026 Error Suburb/Town/City value exceeds maximum length of 60 characters
CMN.ATO.ETIC.000027 Error Invalid Context: Period start date must be the same across all duration contexts
CMN.ATO.ETIC.000030 Error All Employee's date of birth fields must form a valid date
CMN.ATO.ETIC.000033 Error The Employee's year of birth must not be earlier than 1900
CMN.ATO.ETIC.000036 Error Invalid context. The number of Reporting Party (requesting employer) contexts must be 1
CMN.ATO.ETIC.000037 Error Invalid context. The number of Employee contexts must be 1
CMN.ATO.ETIC.000035 Error Tax File Number has failed the algorithm check
CMN.ATO.ETIC.000040 Error Employee's residential address must be provided
CMN.ATO.ETIC.000043 Error Employee's residential address must be provided. Australian address must include postcode
CMN.ATO.ETIC.000044 Error Employee's residential address must be provided. Australian address must include state or territory
CMN.ATO.ETIC.VALID Information A match has been found for the tax file number and employee information supplied
CMN.ATO.ETIC.NOTVALID Information No match has been found for the tax file number and employee information supplied.
CMN.ATO.FVSU.000030 Error Account number must not be greater than 9 digits
CMN.ATO.FVSU.000031 Error Phone numbers other than 13, 18 and mobile numbers (04) must have an area code
CMN.ATO.FVSU.000032 Error 13, 18 and mobile numbers (04) must not have an area code
CMN.ATO.FVSU.000033 Error The contexts RP, RP.ProductUSI, RP.ProductUSI.Primary and RP.ProductUSI.Secondary must all have the same ABN
CMN.ATO.FVSU.000034 Error Family name of contact must be provided
CMN.ATO.GEN.438040 Error If there is a 'True' response to 'Are you subject to the Taxation of Financial Arrangements rules contained in Division 230 of the ITAA 1997?' on the IDS, then there must be a response to 'Did you make a gain, loss or balancing adjustment from a financial arrangement subject to the TOFA rules?' on the parent return.
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