The provisions of the Agreement that permit people to qualify for benefits based on combined U.S. and Australian coverage apply to the following types of benefits:

1. 1. 

   U.S. retirement, survivors, and disability benefits

   The Agreement applies to U.S. retirement, survivors, and disability benefits and to the corresponding U.S. tax laws for Federal Insurance Contributions Act (FICA) and Self-Employment Contributions Act (SECA). The Agreement does not apply to Medicare benefits, Supplemental Security Income (SSI), or Special Age 72 payments.

2. 2. 

   Australian Social Security retirement, survivors and disability benefits

   The Agreement applies to Australian age pension, disability support pension, widow's pension, and carer payments.

The provisions of the Agreement that eliminate dual social security coverage and taxes apply to the following:

• •

  U.S. Social Security taxes, FICA and SECA, including the Medicare portion of those taxes; and

• •

  Australia's Superannuation Guarantee employer contributions.

RS 02002.001 through RS 02002.045 Agreement provisions for the elimination of dual coverage and taxation