In HandiTax the error message, CMN.ATO.AS.EM024 Access to the Activity Statement is not available, may be triggered when lodging revised Activity Statements.
This could be caused by:
Not having authorisation, or proof of identity was not accepted.
The record is restricted.
The ABN provided is not recognised by the ATO.
The TFN is not acceptable.
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 can arise in Activity Statements that include PAYG Instalment.
For more information on EM errors, or you can contact the ATO with the following information:
Client name
Client address
TFN or ABN
Account or client account number (if applicable)
Activity statement period.
Tip: Contact the ATO to request a revision of activity statements.