10.32.1.40 Double Coverage - Agreement with India

Double coverage

Part II of the Agreement 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.

Articles 6 to 11 of the Agreement provide that Australian and Indian 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 31 Republic of India

Last reviewed: 4 January 2016