The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

10.17.1.40 Double Coverage - Agreement with Croatia

Double coverage

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

Last reviewed: 9 November 2015

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