BASIC (09-02)

RS 02002.030 Self-Employment Rule under the Australian Agreement

A. BACKGROUND

Self-employed workers are not covered by Australia's Superannuation Guarantee legislation. As a result, self-employed workers subject only to Australian laws under the agreement are not required to contribute in either country.

B. INTRODUCTION

Generally, a work activity that is considered to be self-employment under U.S. Social Security law is also considered to be self-employment under Australian law. In certain cases however, a person may be engaged in an activity that is considered self-employment by one country and employment by the other country. For purposes of applying the agreement, any such activity will be subject to the rules for self-employment.

C. POLICY

Residents of the United States who are self-employed are subject only to U.S. law regarding Social Security coverage and taxes. U.S. citizens who reside in Australia and are self-employed are exempt from U.S. law.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302002030
RS 02002.030 - Self-Employment Rule under the Australian Agreement - 09/17/2002
Batch run: 01/27/2009
Rev:09/17/2002