"Benefit" refers to old-age, survivors, and disability benefits provided under the Social Security laws of either country, but does not include benefits under Australia's Superannuation Guarantee (SG) program. The SG program, which requires Australian employers to contribute to private retirement plans for their employees at specified minimum levels or else pay a charge to the Government, is not included in the benefit provisions of the Agreement (see comments on Articles 2.1(b) and 8). With respect to the United States, the term also includes the lump-sum death payment under section 202(i) of the Social Security Act, but excludes special age-72 payments provided for certain uninsured persons under section 228 of the Social Security Act.
