CMN.ATO.AS.EM060 lodgement error

This lodgement error can be received when the Australian Taxation Office (ATO) records are expecting a different reported amount.

The PAYG tax withheld at items W1 and W2 usually cause this error.

You'll want to check the activity statement on the tax agent portal to verify whether the ATO has those amounts. If the ATO doesn't, then you'll need to contact the ATO to update their records for any variations before lodging the BAS/IAS form again.