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The list below contains validation errors that are triggered by the ATO Specifications.

These are errors caused by the ATO Specifications. Please make sure you complete information required in the return.

Message Code

Message - Short Description

Message - Long Description

CMN.ATO.GEN.EM0001

An unexpected error has occurred, try again. If problem persists, contact the ATO. Error code {code}

CMN.ATO.GEN.EM0002

Lodgment Failed. Contact the ATO. Error code {code}

CMN.ATO.IITR.EM600012

PP loss claimed this income year must be less than or equal to PP loss carried forward.

Primary production loss claimed this income year cannot be greater than primary production loss carried forward from previous years. Loss from previous years can only reduce taxable income to zero.

CMN.ATO.IITR.EM600013

NPP loss claimed this income year must be less than or equal to NPP loss carried forward.

Non-primary production loss claimed this income year cannot be greater than non-primary production loss carried forward from previous years. Loss from previous years can only reduce taxable income to zero.

CMN.ATO.IITR.EM000600

All private health insurance policy details required.

All private health insurance policy details must be completed where tax claim code is "No dependants", "Dependants", "Claiming your share of rebate", or "Claiming your spouses share of rebate".

CMN.ATO.IITR.EM600033

Under 18 excepted Income details must be provided where under 18.

CMN.ATO.IITR.EM0002

Spouse relationship period must be within income year.

CMN.ATO.IITR.EM0003

Relationship 'To' date must be after the 'From' date.

CMN.ATO.IITR.EM0004

Partnership or trust income required where partnership or trust credits claimed.

CMN.ATO.IITR.EM0005

Rental income required where rental deductions claimed.

CMN.ATO.IITR.EM600022

Number of months eligible for the tax-free threshold must be within income year.

CMN.ATO.IITR.EM0006

Under 18 section must be completed.

Where under 18 at any time during the finanical year and taxable income or loss is greater than $0 (for a non-resident), or greater than $416 (for an Australian resident), the under 18 section must be completed. Not completing this section could result in being taxed at a higher rate.

CMN.ATO.IITR.EM0064

Net Personal Services Income (PSI) must equal net PSI in Business and Professional Income (BPI) section.

CMN.ATO.IITR.EM0008

Net PSI in BPI section must equal sum of PSI income less deductions.

Net personal services income (PSI) is the sum of PSI voluntary agreement, PSI where Australian business number not quoted, PSI labour hire or other specified payments and PSI other minus deductions for payments to associates for principal work minus total amount of other deductions against PSI.

CMN.ATO.IITR.EM0009

PSI field must be equal in supplementary section and BPI section.

Net personal services income (PSI) is the sum of PSI voluntary agreement, PSI where Australian business number not quoted, PSI labour hire or other specified payments and PSI other minus deductions for payments to associates for principal work minus total amount of other deductions against PSI.

CMN.ATO.IITR.EM310051

Pension or annuity income required where UPP deduction claimed.

CMN.ATO.IITR.EM0010

Deferred loss from sole trader activity required where sole trader loss in business loss activity.

Your share of deferred losses from sole trader activity required where deferred sole trader loss entered in business loss activity details.

CMN.ATO.IITR.EM0011

Dividend income must be less than $416 where under 18 and refund of franking credit claimed.

Dividend income must be less than $416 where under 18 and refund of franking credit claimed. Where dividend income is greater than $416, a full income tax return may need to be lodged.

CMN.ATO.IITR.EM0012

Business loss activity reference code required

The loss activity reference code to indicate if it is in relation to a product ruling or private ruling must be present where the loss is non-commercial, greater than $500 and a Commissioner's discretion.

CMN.ATO.IITR.EM300112

Taxable income or loss must equal total income or loss, minus deductions and losses.

CMN.ATO.IITR.EM0013

Surname does not match ATO records

To update your ATO records for name, gender or date of birth, search for 'Updating your details with us' on ato.gov.au.

CMN.ATO.IITR.EM0014

Gender does not match ATO records

To update your ATO records for name, gender or date of birth, search for 'Updating your details with us' on ato.gov.au.

CMN.ATO.IITR.EM0015

Date of birth does not match ATO records

To update your ATO records for name, gender or date of birth, search for 'Updating your details with us' on ato.gov.au.

CMN.ATO.IITR.EM0016

Non-primary production net income or loss must equal net income or loss in BPI section.

CMN.ATO.IITR.EM0017

Primary production net income or loss must equal net income or loss in BPI section.

CMN.ATO.IITR.EM0018

Business loss activity details required where deferred losses claimed.

Business loss activity details required where deferred losses for primary or non-primary production are claimed but no claims for share of deferred losses from partnership activities or sole trader activities.

CMN.ATO.IITR.EM0019

Primary and non-primary production deferred losses must equal total deferred net losses.

The sum of primary production and non-primary production deferred losses must equal sum of deferred net loss amounts.

CMN.ATO.IITR.EM0020

Non-commercial loss income must be less than or equal to $250,000.

Non-commercial loss income must be less than or equal to $250,000 where the type of loss code is: 1: Assessable income is min $20,000; 2: Business activity has produced a profit 3 of the past 5 years; 3: The value of real property is min $500,000; 4: Other assets used on a continuing basis are min $100,000 or the code is absent.

CMN.ATO.IITR.EM0021

Product ruling year required.

Ruling year required where loss is non-commercial, greater than $500 and a Commissioner's discretion.

CMN.ATO.IITR.EM0022

Deferred loss from partnership required where partnership loss entered in business loss activity.

Your share of deferred losses from partnership activities required where deferred partnership loss entered in business loss activity details.

CMN.ATO.IITR.EM0023

Business loss activity reference code required

The loss activity reference code to indicate if it is in relation to a product ruling or private ruling must be present where the loss is non-commercial, greater than $500 and a Commissioner's discretion.

CMN.ATO.IITR.EM000071

The combined days for full and half Medicare levy exemption must be within income year.

CMN.ATO.IITR.EM0024

The sum of partnership and sole trader deferred losses must equal total PP and NPP deferred losses

The sum of partnership and sole trader deferred losses must equal the sum of total primary production and non-primary production deferred losses.

CMN.ATO.IITR.EM000025

Surname required

CMN.ATO.IITR.EM000024

Gender required

CMN.ATO.IITR.EM000027

Date of birth required

CMN.ATO.IITR.EM0025

Product ruling year required.

Ruling year required where loss is non-commercial, greater than $500 and a Commissioner's discretion.

CMN.ATO.IITR.EM0026

Australia must be entered as the country where an Australian state or territory has been entered.

Where the state of the main business is provided, the country must be Australia.

CMN.ATO.IITR.EM310006

The sum of deferred losses must equal total deferred losses.

The share of deferred losses from partnership activities plus deferred losses from sole trader activities must equal the sum of primary and non-primary production deferred losses.

CMN.ATO.IITR.EM0027

Enter valid tax agent number (TAN)

CMN.ATO.IITR.EM000115

Australia must be entered as the country where an Australian state or territory has been entered.

CMN.ATO.IITR.EM0028

Australian Government pensions and allowances exceeds $18,390.

Australian Government pensions and allowances exceed maximum of $18,390 without relevant tax offset codes. Check the pension amount is correct and tax offsets have been entered.

CMN.ATO.IITR.EM0029

Enter valid product ruling number.

Ruling number required where loss is non-commercial, greater than $500 and a Commissioner's discretion.

CMN.ATO.IITR.EM0030

Number of dependent children required where Medicare levy exemption claim is based on family income.

Number of dependent children required where Medicare levy exemption claimed, Australian pension or allowances income was received and spouse tax offset is greater than $1655.

CMN.ATO.IITR.EM0031

All ETP fields must be completed where an ETP is reported.

All employment termination payments (ETP) fields must be completed where an ETP is reported, including ETP Taxable component, ETP Payer's ABN, ETP Date of payment and Tax withheld from ETP.

CMN.ATO.IITR.EM100003

ETP date of payment must be within income year.

CMN.ATO.IITR.EM000378

Enter valid ABN

An invalid ABN has been entered at either the ETP Payers ABN or the Australian superannuation lump sum payments Payer's ABN.

CMN.ATO.IITR.EM0032

All SLS fields must be completed where a SLS payment is reported.

All Australian super lump sum payments (SLS) fields must be completed where a SLS payment is reported including SLS Payer ABN, SLS Payment date, SLS Tax withheld, SLS Taxed element and SLS Untaxed element.

CMN.ATO.IITR.EM101002

Superannuation Lump Sum (SLS) date of payment must be within income year.

CMN.ATO.IITR.EM0033

Date of death must be within income year.

CMN.ATO.IITR.EM0034

Business loss activity reference code required

The loss activity reference code to indicate if it is in relation to a product ruling or private ruling must be present where the loss is non-commercial, greater than $500 and a Commissioner's discretion.

CMN.ATO.IITR.EM0035

Product ruling year required.

Ruling year required where loss is non-commercial, greater than $500 and a Commissioner's discretion.

CMN.ATO.IITR.EM0036

Spouse gender required

Spouse gender required where certain tax offsets have been claimed. These tax offsets and conditions are: seniors and pensioners tax offset (SAPTO) where the code field is not present or indicates client was separated or widowed; or the veteran tax offset where the code indicates either the taxpayer or their spouse was a war widow. For the veteran tax offset, if your spouse is female and 59.5 years or more, gender is not required. If your spouse is male and 60 years or less, gender is not required.

CMN.ATO.IITR.EM210016

Spouse details required

Spouse details required where private health insurance tax claim indicates a spouse during the income year.

CMN.ATO.IITR.EM000254

Foreign income tax offset must be less than total foreign income

Foreign income tax offset must be less than the sum of total current year capital gains, CFC income, Transferor trust income, Other net foreign employment income, Net foreign pension or annuity income without an undeducted purchase price, Net foreign pension or annuity income with an UPP, Net foreign rent, Other net foreign source income, Net foreign employment income - payment summary, Primary production deferred losses and Non-Primary production deferred losses.

CMN.ATO.IITR.EM000209

ESS total assessable discount amount must be less than sum of all other ESS discount amounts.

Employee share scheme (ESS) total assessable discount amount must be less than the sum of Discount from taxed upfront schemes - eligible for reduction, Discount from taxed upfront schemes - not eligible for reduction, Discount from deferral schemes and Assessable discount on shares acquired pre 1 July 2009- 'cessation time' occurred in 2009-10.

CMN.ATO.IITR.EM000265

Salary and wage income must be greater than $0 where net foreign employment income is reported.

CMN.ATO.IITR.EM001210

Employee share scheme (ESS) foreign source discounts must be less than total assessable discount amount.

CMN.ATO.IITR.EM020016

Deductible deposits or repayment amount required where net amount has been entered.

Where an amount is present for net farm management deposits or repayments, an amount must be present in Deductible deposits, Early repayments natural disaster or Other repayments.

CMN.ATO.IITR.EM0037

Spouse date of birth required where spouse tax offset is being claimed.

CMN.ATO.IITR.EM0038

Enter valid product ruling number.

Ruling number required where loss is non-commercial, greater than $500 and a Commissioner's discretion.

CMN.ATO.IITR.EM000607

Dependent must be 25yrs or younger to be on a private health insurance dependent child only policy.

CMN.ATO.IITR.EM000604

Private health insurance details must match where claiming both your and spouse's share of rebate.

CMN.ATO.IITR.EM0039

Amount claimed for spouse tax offset must be less than or equal to $2,423.

The maximum claim for the spouse tax offset (where no dependent child or student) is $2,423. To work out your claim, search 'Spouse tax offset calculator' on ato.gov.au.

CMN.ATO.IITR.EM0040

Spouse details required when claiming spouse offset

CMN.ATO.IITR.EM0041

Number of dependents required where private health insurance tax claim code relates to dependents.

Number of dependent children required where private health insurance policy tax claim code relates to dependents.

CMN.ATO.IITR.EM001213

All Eligible Termination Payment (ETP) details required

CMN.ATO.IITR.EM000208

A Discount amount is required

Where the Total Assessable discount amount is present, there must be an amount in one of the following labels: Discount from taxed upfront schemes - eligible for reduction, Discount from taxed upfront schemes - not eligible for reduction, Discount from deferral schemes, or Discount on ESS Interests acquired pre 1 July 2009 and 'cessation time' occurred during financial year

CMN.ATO.IITR.EM0042

An amended tax return has been received without an original being lodged.

An amended tax return has been received without an original being lodged. An original return must be lodged before an amendment can be made.

CMN.ATO.IITR.EM0043

A tax return for this period has been lodged. An amendment is required to change or add information.

A return has already been lodged. Check lodgments and submit an amendment to edit or add missing information.

CMN.ATO.IITR.EM0044

An amended tax return has been received without the prior amendment being finalised.

An amended tax return has been received without the prior amendment being finalised. Wait until receipt of Notice of Amended Assessment before a subsequent amendment can be made.

CMN.ATO.IITR.EM0045

The BSB number provided does not match an Australian bank Account and must be re-entered.

CMN.ATO.IITR.EM0046

An account number must be provided.

CMN.ATO.IITR.EM0047

Occupation code entered is not valid

CMN.ATO.IITR.EM0048

Medicare levy exemption claimed and number of dependent children absent. Check number of dependent children and students.

CMN.ATO.IITR.EM0049

Enter valid product ruling number

Ruling number required where loss is non-commercial, greater than $500 and a Commissioner's discretion.

CMN.ATO.IITR.EM0050

Relationship from/to dates must be completed where period of the relationship was not a full year

CMN.ATO.IITR.EM0051

Exploration credit refundable tax offset cannot be claimed by non resident entities

CMN.ATO.IITR.EM0052

Car expenses - Total business kilometres (cents per km method only) must be provided

CMN.ATO.IITR.EM0053

Car expenses - Total business kilometres (cents per km method only) allowable has been exceeded

CMN.ATO.IITR.EM0053

Car expenses - Total business kilometres (cents per km method only) allowable has been exceeded

CMN.ATO.IITR.EM0054

Invalid or incomplete BSB details provided

The BSB does not appear to belong to a bank in Australia, enter a new BSB using numbers only

CMN.ATO.IITR.EM0065

Part year tax-free threshold date must be within Income Tax year

Where 'Part year tax-free threshold date' has been entered, the date must be between the Period Begin and Period End of the Individual Income Tax Return (IITR) form lodged.

CMN.ATO.IITR.EM000380

The 'Applied exemption or rollover code' of "T - Small Business Restructure Roll-over" is only valid for Australian residents

CMN.ATO.NRFI.EM100007

Gross foreign income amount must be provided

Gross foreign income amount must be present if the Foreign income assessment method provided is Simple

CMN.ATO.NRFI.EM100004

Foreign occupation must be present

CMN.ATO.IITR.EM0055

Overseas assessment and income details are required

Overseas assessment and income details must be present if the Foreign income assessment method provided is "Overseas"

CMN.ATO.NRFI.EM100017

The Foreign tax return period must overlap with the tax return year

CMN.ATO.IITR.EM0062

The overseas assessment claimed has been used previously

CMN.ATO.NRFI.EM100002

At least one Foreign income source country code must be provided

CMN.ATO.NRFI.EM100006

At least one income field must be present if the Foreign income assessment method is "Comprehensive"

CMN.ATO.IITR.EM600093

Under 18 excepted net income must not be provided

When an amount above zero is provided for Working holiday maker net income, the 'Under 18' excepted net income must not be provided

CMN.ATO.NRFI.EM100005

Foreign income assessment method must be present

CMN.ATO.IITR.EM0056

Foreign tax return start and end dates must cover a full year

CMN.ATO.IITR.EM0057

Working holiday maker net income must be greater than or equal to the sum of income at Gross income with Withholding payment income type value is "009" (working holiday makers) less total deductions.

CMN.ATO.IITR.EM0058

The total early stage investor tax offset amount cannot be greater than $200,000 for you and your affiliates

CMN.ATO.IITR.EM0059

You must be between 18 and 35 years old and hold a 417 or 462 visa to complete Working holiday maker net income

CMN.ATO.IITR.EM0060

Your share of exploration credits must be less than or equal to Other refundable tax offsets.

CMN.ATO.CGTS.EM402243

CGT Relief indicator can not be amended

CMN.ATO.IITR.EM310033

Personal Services Income (PSI) amounts not required

Personal Services Income (PSI) amounts are not required when the answer to the question 'Received 80% or more of PSI from one source' is not 'yes' (not true), and any of the business tests are satisfied

CMN.ATO.IITR.EM0063

Spouse's taxable income must be entered

CMN.ATO.IITR.EM0066

Working holiday maker income from salary or wages, business, or partnerships or trusts must be provided

You have an amount at Working holiday maker net income. You must also have working holiday maker type income from salary or wages, business, or partnerships or trusts.

CMN.ATO.GEN.EM0019

Errors detected

Amendment was rejected because the original return was lodged using a different financial year form.  For assistance contact the registered agent support line.

CMN.ATO.AUTH.011

The client you transmitted is not associated with the agent number you supplied and cannot be authorised.

A link between your client and your agent number does not exist for the selected task. Check that you have added this client to your registered agent number. You may also need to check if you have entered the correct client identifier and that you are using the correct registered agent number and try again. If the issue persists, contact the ATO quoting this error code to resolve any issues.

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