10.19.1.40 Double Coverage - Agreement with Belgium

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 work temporarily in the other and compulsory superannuation (or equivalent) contributions are required under the laws of both countries in respect of the same work.

In general, the Agreement provides that Australian and Belgian 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 enquires about double coverage should be referred to the Australian Taxation Office which is responsible for the administration of the Superannuation Guarantee Scheme.

Act reference: SS(IntAgree)Act Schedule 18 Belgium

Last reviewed: 9 November 2015