If a BAS form is rejected with error EM059, you will need to contact the ATO on 13 28 66 to confirm if there are any outstanding obligations that need to be completed.
Error codes beginning with EM are generated by the ATO’s backend systems.
Unfortunately, we do not have access to the ATO’s backend and cannot determine the cause of these errors. As these errors are not shared with us, they are not included in our internal error checks.