If you receive EM errors during lodgment:
Log in to HandiTax, then go to Reports, Report Navigator.
Click on the SBR Lodgments tab.
Locate and highlight the failed transmission, then click View.
Print the report or make a note of the Message ID and Transaction ID numbers within the report.
Contact the ATO and request to speak with a second-tier consultant.
Provide the consultant with the EM error code and ID numbers, and the ATO will advise you on how to resolve.
Note: You can read more about Errors on lodgment that starts with EM.