Super FOR Employees Working Overseas Certificate OF Coverage
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/super-for-employers/work-out-if-you-have-to-pay-super/super-for-employees-working-overseas-certificate-of-coverage
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.