Back to countries
Country guide
Heard Island and McDonald Islands
Heard Island and McDonald Islands is an Australian external territory that is unoccupied by humans. Australian CRS guidance treats Heard and McDonald Islands as a non-tax jurisdiction and rejects CRS reports using this code; no territory-specific TINs are issued.
TIN status
No separate local TIN format is published for validation.
- 1 Do not collect an Australian TFN or ABN under the HM country code; use Australia only where the account holder is an Australian tax resident.
- 2 The HM ISO code may appear in country lists, but it should not produce a country-specific TIN validator.