In Tax the error CMN.ATO.AS.EM024 may be triggered when lodging revised Activity Statements:
Possible Causes
Not having authorisation to have access.
The record is restricted.
The ABN provided is not recognised by the ATO.
The TFN provided is not acceptable.
Your proof of identity is not accepted.
No revision option is available with the ATO for this client. The ATO is required to issue a revised BAS to process the lodgment.
The ABN Branch Number is missing or incorrect. This issue is frequent in Activity Statements that include PAYG Instalment.
Contact the ATO with the following information if further guidance is required:
Client name.
Client address.
TFN or ABN.
Account or client account number (if applicable).
Activity statement period.
Note: Users will need to contact the ATO to request the option to revise if lodging an amendment.