10.16.1.40 Double Coverage - Agreement with Chile

Double coverage

Part II of the Agreement includes provisions that address the problem of double coverage. Double coverage arises 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 Chilean 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 should be referred to the Australian Taxation Office who are responsible for its administration.

Act reference: SS(IntAgree)Act Schedule 15 Chile

Last reviewed: 20 September 2017