The Agreement does not affect the coverage of U.S. or Australian Government employees
to whom the Vienna Conventions apply. They remain exempt from coverage in the host
country.
The Agreement establishes the following rules for U.S. and Australian Government employees
for cases when the Vienna Conventions do not apply:
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•
U.S. Government employees sent temporarily to work in Australia are subject to U.S.
Social Security taxes and coverage laws only;
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•
Australian Government employees sent temporarily to work in the U.S. are subject to
Australian social security taxes and coverage laws only;
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•
There is no specified time limit that defines temporary (i.e., any transfer that is
not permanent is temporary); and
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•
Spouses who accompany the government worker to the other country are also subject
only to the laws of the sending country, but only if they have employment with the
Government of the sending country.
EXAMPLE: An individual is an employee of the U.S. Government but not as a diplomatic or consular
employee. This employee is temporarily transferred to Australia. The employee is a
temporarily transferred government employee, and is subject only to U.S. law under
the Agreement. The employee is accompanied by their spouse. After arriving in Australia,
the spouse accepts employment with the U.S. Embassy in Australia. Under the Agreement,
the spouse is also subject only to U.S. law.