If the company is a resident and you enter a Loss Carry Back Tax Offset, the value must be less than or equal to the lowest of these.
The closing franking account balance.
The total income tax liabilities for 2018-19, 2019-20, 2020-21 and 2021-22.
Thirty per cent of the total tax losses carried back, including losses from 2019-20 to 2022-23 carried back to any of the years 2018-19 to 2021-22.
If the amount exceeds any of these limits, the error will appear.