A worker or employer who wishes to apply for a special exception writes to the agency
in the country where coverage is desired.
If U.S. coverage is desired, the letter should be sent by mail or fax to:
Social Security Administration
Office of International
P.O. Box 17741
If Australian coverage is desired, the letter should be sent to:
Astralian Taxaxation Office
P.O. Box 2000
Moonee Ponds VIC 3039
The letter requesting the exception should provide a justification for the exception
and all of the information needed to issue a certificate of coverage (see RS 02002.048C.1.).
The agency receiving the request will coordinate with the other agency if it believes
an exception should be granted. When an exception is granted, the agency of the country
that will cover the worker issues a certificate of coverage to serve as proof of exemption
from coverage and taxes in the other country.