This error means the EMPDUPE file you're uploading to the ATO needs to be updated before it can be successfully uploaded.

To update your EMPDUPE file

1. Using Finder, click on your list of Applications.
2. Double-click to open TextEdit. The TextEdit application opens.
3. In TextEdit, open your EMPDUPE file (find your EMPDUPE file, click it then click Open). The contents of your EMPDUPE file is displayed.
4. At the end of the first line, find 11.0
   
5. Change 11.0 to 12.0
   
6. Go to the File menu and choose Save.
7. Close TextEdit.

You will now be able to successfully upload your EMPDUPE file to the ATO.