The Taxpayer will receive the SBR error IITR.300039 where Item 14 Label A is less than 0, or Item 15 Label B is less than 0, or Item 15 Label C is less than 0), however, Item P9 is blank.
To resolve the IITR.300039 error for the taxpayer, Item P9 must be completed.
Note: The following information is of a general nature. Contact the ATO for advice specific to your client's circumstances.