This agreement started on 1 October 2010. It also applies to people sent to Poland or Australia for work before this time, but only for superannuation guarantee contributions (or equivalent) made on or after 1 October 2010.
The agreement applies to the Australian superannuation guarantee legislation requiring employers to make superannuation guarantee contributions for their employees. In relation to Polish law, the agreement applies to the relevant Polish social security law.
The agreement applies only where double superannuation coverage occurs. This happens when the employer or employee is required to make superannuation contributions (or equivalent) under both the Australian and Polish law for the same work undertaken by the employee.
For further information about the agreement go here.