Heard & McDonald Islands
HMHeard Island and McDonald Islands are an uninhabited Australian external territory with no resident population or local business activity, and no invoicing system or e-invoicing obligation for them was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
No local system
No invoicing platform, national format or Peppol participant for the territory was found in the sources reviewed. The Australian Antarctic Division administers the territory for the Australian Government.
Not applicable · Official source: Australian Antarctic Program · the Territory of Heard Island and McDonald Islands
Heard Island and McDonald Islands have no residents and no local businesses, so there is nothing to exchange invoices with in the territory. The Australian Antarctic Division manages the islands; see the Australian Antarctic Program's territory page for background.
Legal guide
Population and activity
UninhabitedThe Australian Antarctic Program describes the islands as unoccupied by humans and largely undisturbed by human activity. They lie about 4,000 km south-west of mainland Australia, have World Heritage protection and are part of a marine reserve.
Official source: Australian Antarctic Program · Heard Island and McDonald IslandsApplicable law
Australian external territoryThe Heard Island and McDonald Islands Act 1953 sets the sources of law in order of priority, starting with Commonwealth laws that apply or extend to the territory, then Ordinances, then Australian Capital Territory laws other than criminal laws, and Jervis Bay Territory criminal laws. The Environment Protection and Management Ordinance 1987 requires a permit to enter or undertake activities in the territory.
Official source: Australian Antarctic Program · the Territory of Heard Island and McDonald IslandsGST
Outside the indirect tax zoneThe GST Act defines the indirect tax zone as Australia excluding the external Territories. The Australian Antarctic Program describes Heard Island and McDonald Islands as an external territory of Australia.
Official source: Federal Register of Legislation · A New Tax System (Goods and Services Tax) Act 1999, compilation 96, volume 2 (open-data document)E-invoicing
No e-invoicing obligation found in the sources reviewedThe sources reviewed set no invoicing or e-invoicing rule specific to the territory.
Official source: Australian Antarctic Program · the Territory of Heard Island and McDonald Islands
Timeline
-
Heard Island and McDonald Islands Act 1953 commences
The Act, assented to on 27 March 1953, declared the islands a Territory of the Commonwealth and set the laws in force there, including Australian Capital Territory laws other than criminal laws. It sets no invoicing rule.
Official source: Federal Register of Legislation · Heard Island and McDonald Islands Act 1953, compilation with table of Acts (open-data PDF)
Peppol in Heard & McDonald Islands
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.