10.17.1.40 Double Coverage - Agreement with Croatia
Part III of the Agreement includes provisions that address 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 Croatian 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 the administration of it.
Act reference: SS(IntAgree)Act Schedule 16 Croatia