Issue
When lodging an Individual Tax Return, you may receive the following ATO validation error:
CMN.ATO.IITR.EM0075 – Taxable payments adjustment reason must be provided
The amount of Taxable Payment income stated is less than the information the ATO has confidence in for your client. Please provide a reason for the Taxable Payment income not matching the ATO's prefill information.

This error occurs when the Taxable Payments Reporting System (TPRS) information reported to the ATO differs from the taxable payment amount included in the tax return, and no adjustment reason has been provided.
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Guide: 

Review and complete the worksheet, ensuring all required information is entered, including the appropriate adjustment reason where applicable.