The Social Security agreement between the United States and Australia:
eliminates dual Social Security coverage and taxation of the same work, and
permits workers (and their family members) to qualify for partial U.S. or Australian
benefits, even though they do not meet the normal insured status requirements (for
U.S. benefits) or Australian residence requirements (for Australian Social Security
The agreement provisions on eliminating dual coverage and taxation apply to the U.S.
Social Security program and also to an Australian program called Superannuation Guarantee
that requires employers to pay contributions to private retirement plans for their
employees. Australia's basic Social Security program is funded through general revenues.
The agreement does not eliminate the taxes that finance the Australian Social Security