As simple as it gets, single point from OpenCascade.
A point must be part of a topological shape so I give you a smallest entity I can serialize to step the attribute is defined in line #35:
ISO-10303-21;
HEADER;
FILE_DESCRIPTION(('Open CASCADE Model'),'2;1');
FILE_NAME('Open CASCADE Shape Model','2025-07-24T16:03:05',('Author'),(
'Open CASCADE'),'Open CASCADE STEP processor 8.0','Open CASCADE 8.0'
,'Unknown');
FILE_SCHEMA(('AUTOMOTIVE_DESIGN { 1 0 10303 214 1 1 1 1 }'));
ENDSEC;
DATA;
#1 = APPLICATION_PROTOCOL_DEFINITION('international standard',
'automotive_design',2000,#2);
#2 = APPLICATION_CONTEXT(
'core data for automotive mechanical design processes');
#3 = SHAPE_DEFINITION_REPRESENTATION(#4,#10);
#4 = PRODUCT_DEFINITION_SHAPE('','',#5);
#5 = PRODUCT_DEFINITION('design','',#6,#9);
#6 = PRODUCT_DEFINITION_FORMATION('','',#7);
#7 = PRODUCT('MyPoint','MyPoint','',(#8));
#8 = PRODUCT_CONTEXT('',#2,'mechanical');
#9 = PRODUCT_DEFINITION_CONTEXT('part definition',#2,'design');
#10 = GEOMETRICALLY_BOUNDED_WIREFRAME_SHAPE_REPRESENTATION('',(#11,#15),
#17);
#11 = AXIS2_PLACEMENT_3D('',#12,#13,#14);
#12 = CARTESIAN_POINT('',(0.,0.,0.));
#13 = DIRECTION('',(0.,0.,1.));
#14 = DIRECTION('',(1.,0.,-0.));
#15 = GEOMETRIC_CURVE_SET('',(#16));
#16 = CARTESIAN_POINT('',(1.,2.,3.));
#17 = ( GEOMETRIC_REPRESENTATION_CONTEXT(3)
GLOBAL_UNCERTAINTY_ASSIGNED_CONTEXT((#21)) GLOBAL_UNIT_ASSIGNED_CONTEXT(
(#18,#19,#20)) REPRESENTATION_CONTEXT('Context #1',
'3D Context with UNIT and UNCERTAINTY') );
#18 = ( LENGTH_UNIT() NAMED_UNIT(*) SI_UNIT(.MILLI.,.METRE.) );
#19 = ( NAMED_UNIT(*) PLANE_ANGLE_UNIT() SI_UNIT($,.RADIAN.) );
#20 = ( NAMED_UNIT(*) SI_UNIT($,.STERADIAN.) SOLID_ANGLE_UNIT() );
#21 = UNCERTAINTY_MEASURE_WITH_UNIT(LENGTH_MEASURE(1.E-07),#18,
'distance_accuracy_value','confusion accuracy');
#22 = PRODUCT_RELATED_PRODUCT_CATEGORY('part',$,(#7));
#23 = MECHANICAL_DESIGN_GEOMETRIC_PRESENTATION_REPRESENTATION('',(#24),
#17);
#24 = STYLED_ITEM('color',(#25),#15);
#25 = PRESENTATION_STYLE_ASSIGNMENT((#26));
#26 = SURFACE_STYLE_USAGE(.BOTH.,#27);
#27 = SURFACE_SIDE_STYLE('',(#28));
#28 = SURFACE_STYLE_FILL_AREA(#29);
#29 = FILL_AREA_STYLE('',(#30));
#30 = FILL_AREA_STYLE_COLOUR('',#31);
#31 = DRAUGHTING_PRE_DEFINED_COLOUR('green');
#32 = PROPERTY_DEFINITION('my_attribute_for_Tim',$,#5);
#33 = PROPERTY_DEFINITION_REPRESENTATION(#32,#34);
#34 = REPRESENTATION('my_attribute_for_Tim',(#35),#17);
#35 = DESCRIPTIVE_REPRESENTATION_ITEM('my_attribute_for_Tim',
'as_small_as_it_gets');
ENDSEC;
END-ISO-10303-21;