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.