One of the Expense labels has a negative amount which is not allowed by the ATO.
e.g in the example below Section C: Deductions, Label D1 "Other Amounts" of The SMSF Annual Return has a negative entry.
Refer to the Tax Reconciliation Report to locate the account that has a negative entry input.
In this example, account 30100 Accountancy Fees has a Credit input in the Transaction List.
This transaction will need to be corrected in the Transaction List. Once corrected, reverse and re-create entries to fix the error. Refer to The Create Entries Process.
Note: This error may arise due to multiple negative amounts appearing in other labels. Follow the above steps to resolve those as well.