Nearby Hibernia Reef , 42 k northeast of Ashmore Reef , is not part of the territory , because it has no permanently dry land area , although large parts of the reef become exposed during low tide . Nearby Hibernia Reef , 42 k Northeast of Ashmore Reef , is not part of the territory , but belongs to Western Australia . It has no permanently dry land area , although large parts of the reef become exposed during low tide .