CMN.ATO.IITR.EM0070 Interest adjustment reason code must be provided
The amount of interest income stated is less than the information the ATO has confidence in for your client. Please provide a reason for the interest income not matching the ATO's prefill information.
EM Errors are backend errors. This means that the error message is inly populated at the time of lodging the return, and is not available to HandiSoft at the time of checking for errors pre lodging. The ATO have interest amounts on the Prefill report that they are expecting through the SBR Lodgment system. The figure transmitted does not match ATO records. If the interest amount has been modified, then you need to also complete the Interest Adjustment Reason code and Description at Item 10.
Refer to the ATO website for full details of the official resolution:
Troubleshooting for businesses and tax practitioners | Australian Taxation Office (ato.gov.au)