If the answer to questions
'Did the fund pay retirement phase superannuation income stream benefits to one or more members in the income year?' is False in Item 10.
Or 'Did the fund have any other income that was assessable?' is True in Item 10.
Then the exempt current pension income cannot be greater than gross income less transfers from foreign funds less assessable contributions less assessable income due to changed tax status of fund less net non-arm's length income. This error is based on the ATO SBR Error formula.