Totalization Agreement Us Australia

The Agreement does not affect the treatment of diplomats and consular officials under the relevant Vienna Conventions on diplomatic and consular relations. The United States has agreements with several countries, called tabination agreements, to avoid double taxation of income with respect to social security taxes. These agreements should be taken into account when it is established whether a foreigner is subject to U.S. Social Security/Medicare tax or whether a U.S. citizen or resident alien is subject to a foreign country`s social security taxes. Under these agreements, Australia equates periods of social security/residence in these countries with periods of Australian residence in order to respect the minimum entitlement periods for Australian pensions.