The error indicates that item 11, Dividends in the individual main form, contains TFN amounts withheld that are greater than 50% of the unfranked amount.
To resolve the error, the ATO requires that the TFN amounts withheld must be less than 50% of the Unfranked amount.
Edit the value at TFN amounts withheld to be less than 50% of the Unfranked amount.
Note: It is often believed that the calculation is the total value of all dividends entered in at item 11; however, the ATO looks at each dividend as an individual amount.
For more information on TFN amounts withheld and dividends, refer to 11 Dividends.