HM · Country and locale facts
Document format and locale facts for Heard & McDonald Islands
Use these defaults as a practical starting point for presentation. ISO/CLDR formatting facts are not legal or tax advice, and reviewed jurisdiction guidance is identified separately.
Currency & locale
AUD · en-HM
Paper & date
A4 · MM/DD/YYYY (MDY)
Language
Undetermined (undetermined) · LTR
Text system
gregory calendar · latn digits
Why these defaults?
The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.
Limited guidance reviewed
Document vocabulary and checks
Official ATO material establishes only that Heard and McDonald Islands are outside Australia's GST indirect tax zone. No standalone ordinary invoice, retention or electronic-document regime is claimed; an operator jurisdiction must be selected.
Evidence snapshot: 2 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.
Tax labels: Australian GST excluded. Business identifier labels: Operator jurisdiction identifier.
- Guidance: The Australian Taxation Office excludes Heard and McDonald Islands from Australia's GST indirect tax zone. The territory has no substantiated standalone ordinary commercial invoice schema; choose the operator's applicable jurisdiction rather than inheriting mainland Australian rules.Evidence HM_ATO_EXTERNAL_TERRITORIES, HM_ATO_GST_EXPORT_RULING · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
Identifier format guidance: See the relevant authority.
Reviewed official sources
- Australian Taxation Office - external territories and the indirect tax zoneLast verified 2026-07-19
- Australian Taxation Office - GST export ruling and external territoriesLast verified 2026-07-19
Registry provenance
- ISO 3166 Country Codescode-list · verified 2026-07-15
- Unicode CLDR 48.2formatting-metadata · verified 2026-07-15
- Unicode CLDR Territory-Language Informationformatting-metadata · verified 2026-07-15