Error: CMN.ATO.SMSFAR.436349 - Total Asutralian and Overseas assets and member entitlements must be greater than zero unless the fund has been wound up.

Solution: Check the financial image via top right of the form, deactivate the part that you think is irrelevant since the form is NIL. 

Below example show that "Foreign income" has been deactivated

Then, complete these tabs and re-validate