CMN.ATO.SMSFAR.436632: Account status must be 'Closed' if closing account balance is nil and the account has outgoing amounts - If member is not deceased and account has amounts at 'Outward amounts less any rolled out contributions' or ' Lump sum payment' or 'Income stream payment', and 'Closing account balance' is zero then Member account status code must be 'closed'

Solution: Via "Members" tab 

And, if a member has left the fund or is deceased.

Set "Account Status: Closed" and "Date of Death" has been entered.

Also, you need to ensure that the member's balance is zero.