TN 4 (02-23)

GN 01743.110 Scope of the Agreement with Australia

A. Benefit programs included under the U.S. - Australia Agreement

The provisions of the Agreement that permit people to qualify for benefits based on combined U.S. and Australian coverage apply to the following types of benefits:

  1. 1. 

    U.S. retirement, survivors, and disability benefits

    The Agreement applies to U.S. retirement, survivors, and disability benefits and to the corresponding U.S. tax laws for Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA). The Agreement does not apply to Medicare benefits, Supplemental Security Income (SSI), or Special Age 72 payments.

  2. 2. 

    Australian Social Security retirement, survivors and disability benefits

    The Agreement applies to Australian age pension, disability support pension, widow's pension, and carer payments.

B. Taxes under the Agreement

The provisions of the Agreement that eliminate dual social security coverage and taxes apply to the following:

  • U.S. Social Security taxes, FICA and SECA, including the Medicare portion of those taxes; and

  • Australia's Superannuation Guarantee employer contributions.

C. Reference

RS 02002.001 through RS 02002.045 Agreement provisions for the elimination of dual coverage and taxation

 


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201743110
GN 01743.110 - Scope of the Agreement with Australia - 02/08/2023
Batch run: 02/08/2023
Rev:02/08/2023