Last week we posted about the taxation of Australian superannuation funds potentially being treated as social security under the Australia-U.S Income Tax Treaty. The post explicitly assumed, for argument’s sake, that “superannuation guarantee” was considered part of the social security system of Australia. The post also implicitly assumed that superannuation guarantee was paid into superannuation funds by employers, and not by the Government of Australia. Under these assumptions, the post concluded that the treaty would... Read more →