Overview
When validating the tax return, you receive the following error:
CMN.ATO.SMSFAR.436562: Income amounts are not required if gross income equals exempt current pension income - If the Exempt current pension income amount is equal to the Gross Income, do not include income amounts or set to zero. FUND_INFO_EXEMPT_PENSION_INCOME_AMOUNT
Solution
The above error message will be displayed when a 100% pension fund has an amount of income/ECPI less than $1. This is a requirement set by the ATO that all electronically lodged returns must have an amount greater than or equal to $1.
A workaround is to set the amount in the annual return as $1 to allow the validation to pass. If you do not wish to use this workaround the tax return will need to be lodged manually.