On 5 June 2019, the Australian Taxation Office (ATO) issued a reminder that Country-by-Country (CbC) reporting lodgments are due by the end of this month for June balancers (in respect of the year ending 30 June 2018). Where applicable, this includes the CbC report, master file, and local file. CbC reporting statements must be submitted using a validly generated XML file. Paper or email lodgments of CbC statements will not be accepted.