GN 01743.001 Overview of Agreement with Australia
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 benefits).
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 program.
The following sections:
give a brief overview of the Australian system,
explain the provisions of the agreement, and
provide instructions on how to take and process claims for both U.S. and Australian benefits filed under the agreement.