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The errors occur when lodging an Income Tax Return Not Necessary for a trust.

According to the ATO’s SBR specifications, the name must exactly match the name shown in the ATO portal when submitting a Return Not Necessary via the Client Update form. ​ This includes The Trustee for field, which needs to be added for all trusts. ​ ​

'CMN.ATO.GEN.EM0008 ; Authorisation to access taxpayer details failed. Confirm client to agent relationship and resubmit.'
'CMN.ATO.GEN.EM0014: The details you have entered do not match the Tax Office records. Review the details entered.'

Tax Australia: Errors: 'CMN.ATO.GEN.EM0008' 'CMN.ATO.GEN.EM0014'

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