All Electronic Message (EM) lodgment failed errors are the Australian Taxation Office (ATO) backend errors and are commonly based on:
Specific data in the return.
ATO Data mismatch.
The ATO has adjusted the lodged return details.
The ATO does not provide validation rules for EM Errors for Digital Service providers; therefore, the validation service within Tax cannot validate EM errors.
EM errors are only present during live lodgments. Pre-lodgment (Test lodgments) cannot detect EM errors. Contact the ATO if you require assistance.