10.10.1.40 Double Coverage - Portugal
Parts II and III of the Agreement include provisions that address the problem of double coverage. Double coverage can arise where an employee is sent from one country to another and compulsory superannuation (or equivalent) contributions are required under the laws of both countries for the same work. All enquiries about double coverage provisions should be referred to the Australian Taxation Office who are responsible for the administration of it.
In general, the Agreement allows for Australian and Portuguese employees sent to work temporarily in the other country to remain subject only to the relevant laws of their own country - in Australia's case the Superannuation Guarantee Legislation.
Act reference: SS(IntAgree)Act Schedule 9 Portugal