Reversing a SMSF Tax Return

The last year SMSF tax bill was paid by the member of $2949.70. Therefore, the entry would be:
(CR) Member Contributions account - Non concessional and (DR) Income Tax Payable/Refundable account.
However, this tax bill was paid after the current financial year ending and therefore, relates to the next financial year. So to reverse this entry, i tried (DR) Member contributions and (CR) Income tax account with the same amount but i get an error message saying - " Negative components must be entered for debit transactions".
Can you please tell me how to reverse such an entry and then delete them? Thanks.

Can’t you just delete the original journal entry?