The DTD is the place to find out what attributes can or have to be present in each element. For example, from the DTD
<!ELEMENT SMPTEOffset EMPTY>
<!ATTLIST SMPTEOffset
TimeCodeType NMTOKEN #REQUIRED
Hour NMTOKEN #REQUIRED
Minute NMTOKEN #REQUIRED
Second NMTOKEN #REQUIRED
Frame NMTOKEN #REQUIRED
FractionalFrame NMTOKEN #REQUIRED>
it should be evident that the SMPTEOffset element can be empty and also what attributes are needed.
But there is no sequence to attributes: their respective order is irrelevant. It does not matter if you do either of these
<SMPTEOffset Hour="" Minute="" ...>
<SMPTEOffset Minute="" Hour="" ...>