An employee and his or her employer or a self-employed person who wish(es) to apply
for a special exception may write to the addresses below in the country where the
worker wishes to remain covered. The letter should:
Give all the information necessary to issue a certificate of coverage under the U.S.
- Australian Agreement; and
Explain the reason for the special exception request.
Persons wishing to request an exception granting U.S. coverage should write to the
Social Security Administration
Office of Earnings and International
Division of Training and Program Support
Baltimore, Maryland 21235-7741
Persons wishing to request an exception granting Australian coverage should write
to the address below:
Australian Taxation Office
Superannuation International Agreements
Moonee Ponds VIC 3039
Upon receipt of a request for a special exception, the agency that receives the request
will consider it in collaboration with the other country's agency. If both agencies
approve the request for a special exception, the agency that receives the request
will issue a certificate of coverage. The certificate of coverage will serve as proof
of exemption from coverage and taxes in the other country. See RS 02002.045 for more information about certificates of coverage under the U.S. - Australian Agreement.