The validation error CMN.ATO.SMSFAR.436155 you are receiving is in regards to the total member closing account balances. If the fund was wound up, closing account balances must be zero - 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. Therefore, label W closing account balances must be zero if the fund was wound up.
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