10.11.1.40 Double Coverage - Agreement with Austria

Double coverage

The Agreement between Australia and the Republic of Austria on social security addresses double coverage. Double coverage arises where an employee is sent temporarily from one country to work in the other and compulsory superannuation contributions (or equivalent) are required under the laws of both countries in respect of the same work.

Article 7 provides that Australian and Austrian employees sent to work temporarily in the other country will remain subject only to the relevant laws of their country of permanent residence. In Australia's case, this relates to the Superannuation Guarantee.

All enquiries regarding double coverage should be referred to the Australian Taxation Office which is responsible for the administration of Australia's Superannuation Guarantee.

Act reference: SS(IntAgree)Act Schedule 10 Austria

Last reviewed: 20 March 2017