To resolve the error SMSFAR.436153, the sum of all Australian and overseas assets amounts must equal the sum of all liabilities amounts.
Log in to HandiTax and Select the Self Managed Superfund tax return.
Double-click on the main form MS and go to section H: Assets and liabilities.
Check that the Total Australian and Overseas Assets amount at label 15d label U matches the Total Liabilities amount at label 16 label Z.