10.15.1.40 Double Coverage - USA

Double coverage

Part II of the Agreement includes provisions that address the problem of double coverage. Double coverage can arise where an employee is sent from one country to the other and compulsory superannuation (or equivalent) contributions are required under the laws of both countries for the same work.

In general, the Agreement provides that Australian and USA employees sent to work temporarily in the other country will remain subject only to the relevant laws of their home country, in Australia's case the Superannuation Guarantee scheme.

All enquiries about double coverage provisions should be referred to the Australian Taxation Office who are responsible for it's administration.

Act reference: SS(IntAgree)Act Schedule 13 USA

Last reviewed: 9 November 2015