The error SMSFAR.436352 is based on the ATO’s SBR validation formula at item 10 in a Self Managed superannuation fund tax return.
It occurs when:
The answer to: Did the fund pay retirement phase superannuation income stream benefits to one or more members in the income year? is No, or
The answer to: Did the fund have any other income that was assessable? is Yes.
To resolve this:
Review the exempt current pension income amount entered.
Confirm the answers to both questions in Item 10.
Contact the ATO for advice on adjusting the values if they exceed the allowable limit based on the formula above.