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This support note applies to:

  • AE Tax Series 6 & 8 (AU)
  • AE Tax (AU)
  • AO Tax (AU)
Article ID: 31945530

When lodging lodging Activity Statements via PLS, you may see the following rejection:

Code: CMN.ATO.AS.EM024

Summary: Access to the activity statement is not available. Contact the Tax Office.

Details : Access to the activity statement is not available. This may be due to: you are not authorised to have access the record is restricted the ABN you have provided is not recognised by the Tax Office the TFN you have provided is not acceptable, or your proof of identity is not accepted To check that these details are correct, contact the Tax Office on 1300 139 373. You will need to supply the following information: name address TFN or ABN account or client account number (if applicable), and the activity statement period ".

To fix the issue

If the statement is not a revision
  • Make sure you have entered the correct ABN, TFN or the Branch Code when generating a a Single Request in the Activity Statement Obligations homepage.

If the statement is a revision

You will see this error in pre-lodge on a revised statement where the original statement was lodged via ELS. This happens if you have selected the incorrect PLS form type.

Form types do not exist in ELS but are mandatory in PLS

To work out the correct form type for the revision:

  • You can check the form type in other revised activity statements for the same statement type and period. Use this only as a guide.
  • Use the ATO table below to determine what obligations is the client required to report. Look for the most common PLS form types to the corresponding Obligations. For example, if Form type Z is rejected, you could select Form type P.

    Click to enlarge





  • If you still see a rejection, call the ATO on 13 72 86 Fast key code 141.
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