(2) Family holidays in the country of origin. Family leave expenses incurred by a worker and paid by an employer are taxable for the worker. However, transportation costs incurred between China and the country of origin for family visits are not taxable. Transportation costs of up to two public holidays per year are considered reasonable. Fees paid in over the reasonable amount are taxable. Copies of transport supporting documents must be submitted to the local tax authorities for verification. There is no bilateral social security agreement between Australia and China, so it is not possible for an Australian employer to continue paying superannuations in Australia instead of paying retirement and social security fees in China. It may be possible to voluntarily contribute to pension funds in Australia (although self-managed pension funds should be cautious if the employee is likely to be considered non-resident). . . .