'INCDTLS.000135' occurs when the franking credit entered exceeds 48% of the franked amount for any dividend. This is an ATO specification and will prevent electronic lodgment of the tax return.
The error may relate to individual dividend entries at Item 11, not just the total values at labels T (Total Franked Amount) and U (Total Franking Credit).
Follow the below steps to resolve:
Review each dividend entry to ensure the franking credit does not exceed 48% of the franked amount.
If the data was not sourced from ATO prefill, confirm the accuracy of the values. If they are correct, contact the ATO to discuss the error and alternate lodgment options.
If the data was sourced from ATO prefill, check for rounding discrepancies in franking credit amounts.
Remove and re-enter the correct dividend information.
Revalidate the return to confirm the error is resolved.