In HandiTax, the error CMN.ATO.IITR.730096 occurs when item 20 label M is blank.
To resolve the error:
Log in to HandiTax and navigate to the I form.
Double-click on the Foreign Income schedule.
Check amounts entered in Part C, Other foreign income, Gross amount, and Deductible expenses.
Deductible expenses are deducted from the gross amount and transferred to Item 20 on the main form; therefore, if they are the same amount, there is no amount to transfer.
Note: If you need to use decimals at item 20, or contact the ATO for advice.