According to ATO Validation Rules this error CMN.ATO.AS.EM92025 says the Activity Statement is not revisable.

Other related guide: CMN.ATO.AS.EM92025 / CMN.ATO.AS.EM92026
Please try to contact ATO by phone and explain them the problem, probably they'll provide some instructions. If it wont help - let us know, we'll contact ATO tech team, their investigation could take 2-4 weeks.
In case of urgency please use ATO portal to make the amendment in this particular case.
If you want us to contact the ATO, please help with the following details:
1. Client’s last 6 digits of TFN or ABN
2. Email address
3. Client name
4. Invite LodgeiT team to access your account. Guide:Invite LodgeiT Team (for Concern / Issues)