CSU Global (International Study Experience Policy) CSU Global Travel Scholarship Policy Related legislation Higher Education Support Act 2003

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1 Title: Overseas Higher Education Loans Programme (OS-HELP) Policy Version Version 3.0 TRIM file number D10/9604 Short description Relevant to Authority Responsible officer Responsible office This policy details the implementation and administration of the Overseas Higher Education Loans Programme (OS-HELP) at CSU. Undergraduate students Faculties Sub Deans International Division of Finance Date introduced July 2005 Date(s) modified 1 March 2010 Next scheduled review date 1 March 2011 Related University documents Division of Student Administration Office of Planning and Audit Office of International Relations This Policy has been approved by Deputy Vice- Chancellor (Administration) under the Governance (Policy and Procedures) Rule 2005 of the Council and sections 20 and 32 of the CSU Act. Director, Office of International Relations Office of International Relations CSU Global (International Study Experience Policy) CSU Global Travel Scholarship Policy Related legislation Higher Education Support Act 2003 Key words Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 Higher Education Support Act 2003 OS- HELP Guidelines Policy, OS-HELP, loans, international programs, CSU Global, scholarships, international, mobility Overseas Higher Education Loans Programme (OS-HELP) Policy Page 1 Version 3 1 March 2010

2 1. INTRODUCTION This policy details Charles Sturt University s (CSU) implementation and administration of the Australian Government Overseas Higher Education Loans Programme (OS-HELP). Through its CSU Global program, CSU provides a range of options for students to undertake periods of study, as part of their degree overseas. OS-HELP is an Australian Government student loan scheme that provides financial support to eligible students to undertake some of their study overseas. The purpose of the loan is to assist students meet a range of expenses associated with overseas study, such as airfares, insurance and accommodation. OS-HELP debt is reported to the Australian Tax Office and becomes a part of a student s accumulated HELP debt. 2. PURPOSE 2.1 It is a requirement of the Higher Education Support Act 2003 OS-HELP Guidelines that higher education providers maintain an OS-HELP policy, which is publicly available and accords with the Federal Government Guidelines and the fairness requirements in subdivision 19-D of part 2-1 of the Act as in force from time to time. 2.2 A higher education provider must select students for OS-HELP assistance in accordance with the provider s OS-HELP policy. 2.3 The purpose of this Policy and supporting Procedures are to: Ensure equity, efficiency and consistency in establishing, administering and disbursing OS-HELP loans; Ensure the administration of the OS-HELP programme is undertaken in accordance with the Higher Education Support Act 2003 including a selection process for the allocation of OS-HELP loans. 3. REFERENCES This policy should be read in conjunction with the Australian Government OS- HELP website for updated eligibility requirements and detailed OS-HELP information. 4. RESPONSIBILITIES 4.1 The Office of International Relations is responsible for the management of the OS-HELP programme, including preparation of submission for annual funding to the Federal Government, determining the loan amount available, assessment of applicant eligibility and the selection of applicants. 4.2 The Divisions of Finance and Student Administration administer the HELP fee and debt aspect of the loan and the transfer of funds to successful applicants. 5. LOAN VALUE 5.1 The maximum amount of an OS-HELP loan may vary from year to year depending on the amount of funding provided by the Federal Government. Overseas Higher Education Loans Programme (OS-HELP) Policy Page 2 Version 3 1 March 2010

3 5.2 The OS-HELP loan amount available to a student will be determined by CSU annually in accordance with this policy, the OS-HELP Guidelines and the Act. 5.3 Unless otherwise stated by CSU, the maximum value of an OS-HELP loan will be the same value as that stated by the Federal Government in the OS-HELP Statement of Terms and Conditions. 6. ELIGIBILITY 6.1 CSU will offer and administer OS-HELP loans to eligible students in accordance with the Higher Education Support Act 2003 and other Australian Government requirements for the loans. 6.2 OS-HELP will only be available to eligible students in those CSU Global programs which meet the program eligibility criteria as set by the Federal Government from time to time. 6.3 To be eligible for OS-HELP a student must: Meet the OS-HELP Loan conditions as detailed in OS-HELP Statement of Terms and Conditions; Be accepted into an eligible CSU Global program; and Meet any additional selection criteria determined by CSU from time to time. 7. SELECTION PROCESS 7.1 The number of OS-HELP loans available to CSU students will vary from year to year depending on the number of loans that are allocated by the Federal Government. 7.2 The number of loans available to CSU students in a given year will be determined in accordance with the Federal Government formula outlined in the Higher Education Support Act 2003 OS-HELP Guidelines, 7.3 In circumstances where the applications for OS-HELP loans do not exceed the number of loans available, the Manager, CSU Global will determine eligibility and selection on a case by case basis. 7.4 Applications for OS-HELP loans will be processed in order of receipt. Selection and funding allocation will be made according to the receipt date and time of the application for OS-HELP. 7.5 Applicants will be notified in writing of the outcome of their application within two months of receiving the application The notification will include details of the assistance to which they are entitled and the conditions of receiving OS-HELP assistance. 8. APPLICATION ADMINISTRATION PROCESS 8.1 Students will be provided with information on OS-HELP, including eligibility requirements, via the CSU Global program. 8.2 Information on OS-HELP, including this Policy, will be provided on the CSU Global web site. 8.3 Students will indicate on the application form for the eligible CSU Global program whether they will be seeking an OS-HELP loan. Overseas Higher Education Loans Programme (OS-HELP) Policy Page 3 Version 3 1 March 2010

4 8.4 Students may apply for an OS-HELP loan once they have been accepted into an eligible CSU Global program. 8.5 Students may apply for an OS-HELP loan when away from Australia. Students requesting a loan while overseas will make direct contact with the Manager, CSU Global to apply for the loan. 8.6 The Manager, CSU Global will review the application and assess against the eligibility and selection criteria as provided in this policy and with reference to the Federal Government Administrative Information for Providers (AIP). 8.7 The Division of Student Administration will be requested to confirm specific aspects of the student s eligibility, including that the student: Is an Australian citizen or the holder of a permanent humanitarian visa; Is enrolled in an undergraduate course of study with CSU; Has successfully completed at least 1 EFTSL of their course of study in Australia as a Commonwealth supported student; On completion of their study outside Australia, still has units to the value of at least 0.5 EFTSL remaining to complete the requirements of their course; Has not received OS-HELP on more than one other occasion; Has not been granted an OS-HELP loan from another provider for the same or overlapping period; and Meets other eligibility criteria as required by the Federal Government or CSU Global from time to time. 8.8 Upon completing the assessment of eligibility and selection process, the Manager, CSU Global will notify the student of the outcome of their application and provide details of the assistance to which they are entitled and the conditions of receiving OS-HELP assistance. 8.9 The successful applicant will be required to complete an OS-HELP debt confirmation form and submit to the Manager, CSU Global The Manager, CSU Global will submit the debt confirmation form to the Division of Student Administration and Division of Finance for processing and payment of the loan OS-HELP debt is taken to be incurred on the day that the OS-HELP loan amount is paid to the student. 9. UNSUCCESSFUL APPLICATIONS If a student is dissatisfied with the outcome of their application for OS-HELP, they may lodge a complaint in accordance with the University s Complaints Policy and Procedure detailed at ATTACHMENTS 1. Higher Education Support Act 2003 OS-HELP Guidelines 2. OS-HELP Statement of Terms and Conditions Overseas Higher Education Loans Programme (OS-HELP) Policy Page 4 Version 3 1 March 2010

5 Table of amendments Version number Date 2.0 July 2005 Short description of amendment Addition of eligibility requirement of having at least 0.5 EFTSL of study yet to complete in course of study March 2010 Complete review of policy to review alignment with Act including removal of loan loading and CSU Global program. Overseas Higher Education Loans Programme (OS-HELP) Policy Page 5 Version 3 1 March 2010

6 ATTACHMENT 1. Commonwealth of Australia Higher Education Support Act 2003 OS-HELP GUIDELINES Revocation and Making of Guidelines made pursuant to section of the Higher Education Support Act 2003 I, BRENDAN NELSON, Minister for Education, Science and Training, revoke all previous OS-HELP Guidelines and, pursuant to section of the Higher Education Support Act 2003 ("the Act"), make the attached OS-HELP Guidelines for the purposes of Part 3-4 of the Act. Dated this...24th...day of...july BRENDAN NELSON Minister for Education, Science & Training

7 COMMONWEALTH OF AUSTRALIA Higher Education Support Act 2003 GUIDELINES FOR OS-HELP (i) CITATION These guidelines may be cited as the OS-HELP Guidelines. (ii) AUTHORITY These guidelines are made under section of the Higher Education Support Act (iii) DATE OF EFFECT These guidelines shall come into effect on the date they are registered on the Federal Register of Legislative Instruments, which is established under the Legislative Instruments Act 2003, and are subject to any disallowance under that Act by a House of the Parliament of the Commonwealth of Australia. 7

8 COMMONWEALTH OF AUSTRALIA Higher Education Support Act 2003 GUIDELINES FOR OS-HELP TABLE OF CONTENTS CHAPTER 1 INTRODUCTION PURPOSE INTERPRETATION 9 CHAPTER 2 SELECTING STUDENTS PURPOSE PROCEDURES THAT HIGHER EDUCATION PROVIDERS MUST FOLLOW IN DECIDING WHETHER TO SELECT STUDENTS FOR RECEIPT OF OS-HELP ASSISTANCE 10 CHAPTER 3 ADMINISTERING OS-HELP PURPOSE PROCEDURES THAT HIGHER EDUCATION PROVIDERS MUST FOLLOW IN ADMINISTERING OS-HELP ASSISTANCE 11 CHAPTER 4 NUMBER OF STUDENTS TO BE SELECTED PURPOSE HOW THE NUMBER OF STUDENTS WHOM HIGHER EDUCATION PROVIDERS MAY SELECT FOR RECEIPT OF OS-HELP ASSISTANCE IS DETERMINED 12 8

9 CHAPTER 1 INTRODUCTION 1.1 PURPOSE The purpose of these guidelines is to set out: (a) procedures that higher education providers must follow in deciding whether to select students for receipt of OS-HELP assistance (subsection (1) of the Act); (b) procedures that higher education providers must follow in administering OS- HELP assistance (subsection (1)(b) of the Act); and (c) how the number of students whom higher education providers may select for receipt of OS-HELP assistance is determined (subsection (4)(b) of the Act). 1.5 INTERPRETATION Unless the contrary intention appears, the terms within the OS-HELP Guidelines have the same meaning as in the Higher Education Support Act In these guidelines, unless the contrary intention appears: contributing student has the same meaning as in Chapter 4 of the Higher Education Funding Act 1988; EFTSU has the same meaning as in the guidelines made under subsection 39(2) of the Higher Education Funding Act 1988; merit-based equity scholarship holder means a student who is exempt under subsection 35(7) of the Higher Education Funding Act 1988; Department means the Department of Education, Science and Training; and the Act means the Higher Education Support Act Terms used in these guidelines that are in italics have the meaning stated in paragraph of these guidelines. 9

10 CHAPTER 2 SELECTING STUDENTS 2.1 PURPOSE The purpose of this chapter is to set out procedures that higher education providers must follow in deciding whether to select students for receipt of OS- HELP assistance in accordance with subsection (1) of the Act. 2.5 PROCEDURES THAT HIGHER EDUCATION PROVIDERS MUST FOLLOW IN DECIDING WHETHER TO SELECT STUDENTS FOR RECEIPT OF OS-HELP ASSISTANCE A higher education provider must maintain an OS-HELP policy, which is publicly available and accords with these Guidelines and the fairness requirements in subdivision 19-D of part 2-1 of the Act as in force from time to time. A higher education provider must select students for OS-HELP assistance in accordance with the provider s OS-HELP policy A higher education provider must be responsible for its own application and selection process and must be the first point of contact for students interested in applying for OS-HELP assistance A higher education provider must make information about the application, selection and offer processes, selection policy and conditions of OS-HELP assistance available to all students who may be interested in applying for OS- HELP assistance In selecting students for receipt of OS-HELP assistance, a higher education provider must be satisfied that the student meets the provisions for entitlement to OS-HELP assistance in section of the Act In order for a higher education provider to be satisfied that a student meets the provisions for entitlement to OS-HELP assistance in relation to a six month period that is a continuation of a six month period for which the student has already received OS-HELP assistance, the higher education provider must determine, on a date which is not more than six weeks before the commencement of the second six month period, that the student meets the provisions for entitlement to OS-HELP assistance in section of the Act. 10

11 CHAPTER 3 ADMINISTERING OS-HELP 3.1 PURPOSE The purpose of this chapter is to set out procedures that higher education providers must follow in administering OS-HELP assistance. These guidelines are made under section (1)(b) of the Act. 3.5 PROCEDURES THAT HIGHER EDUCATION PROVIDERS MUST FOLLOW IN ADMINISTERING OS-HELP ASSISTANCE A higher education provider must notify students who apply for OS-HELP assistance of the outcome of the selection process, in writing, either within two months of receiving the application or within two months of the application closing date, whichever is later When a higher education provider offers a student OS-HELP assistance, the higher education provider must offer OS-HELP assistance to the student in writing and advise the student, in writing, of the assistance to which they are entitled and the conditions of receiving OS-HELP assistance If a higher education provider has offered OS-HELP assistance to a student, but has not yet paid the OS-HELP amount to the student, then the higher education provider must withdraw the offer of OS-HELP assistance to a student if the higher education provider determines that the student will not meet the provisions for entitlement to OS-HELP assistance in section of the Act If a provider knows or has reason to believe that a student in receipt of OS-HELP assistance has provided false or misleading information to the provider in their application for OS-HELP assistance, the provider must immediately notify the Department of the suspected offence, and provide the Department s National Investigations Unit with the student s original application and any other relevant information or material requested by the Unit. The matter should not be discussed with the student unless advice to the contrary is provided by the Department. 11

12 CHAPTER 4 NUMBER OF STUDENTS TO BE SELECTED 4.1 PURPOSE The purpose of this chapter is to set out how the number of students whom higher education providers may select for receipt of OS-HELP assistance is determined (section (4) of the Act). 4.5 HOW THE NUMBER OF STUDENTS WHOM HIGHER EDUCATION PROVIDERS MAY SELECT FOR RECEIPT OF OS-HELP ASSISTANCE IS DETERMINED The number of students whom higher education providers may select for receipt of OS-HELP assistance in a given year is determined by the higher education provider. In determining the number of students to select for OS-HELP assistance in a given year, higher education providers must ensure that the total OS-HELP loan amounts paid to all students selected for receipt of OS-HELP assistance is in accordance with the following formula: Total OS-HELP loan amounts paid to students Maximum OS-HELP amount Number of notional loans allocated Each higher education provider will be allocated a number of notional loans. A notional loan is valued at the maximum OS-HELP amount as specified in section of the Act The number of notional loans allocated to each higher education provider will depend on: (a) the number of notional loans available; and (b) requests received by higher education providers for an allocation of a number of notional loans; and (c) the eligible load at the higher education provider worked out under paragraph of these guidelines For the purposes of paragraph (b), higher education providers can request an allocation of OS-HELP loans in two ways: (a) in response to an annual request round conducted by the Department; and (b) other valid requests following the annual request round. 12

13 For the purposes of paragraph (c), the eligible load at a higher education provider is, in the year for which the most recent data is available, the sum of the amount of study for one year (expressed in EFTSU) undertaken by any: (a) contributing students; or (b) merit-based equity scholarship holders; who are Australian citizens enrolled in an undergraduate course of study The number of notional loans allocated to each higher education provider will be determined in one of two ways: (a) if the sum of the numbers of notional loans requested by each higher education provider in response to the annual request round is less than or equal to the number of notional loans available, then the procedure outlined in paragraph of these guidelines will be used; or (b) if the sum of the numbers of notional loans requested by each higher education provider in response to the annual request round is more than the number of notional loans available, then the procedure outlined in paragraph of these guidelines will be used Step 1: Each higher education provider will be allocated the number of notional loans that it requested in response to the annual request round. Step 2: A higher education provider that submits a valid request for notional loans following the annual request round will receive the additional number of notional loans requested until all the notional loans available have been allocated. Notional loans allocated in response to valid requests for notional loans following the annual request round will be allocated in the order they are received by the Department For the purposes of Step 2 of paragraph , a valid request for notional loans is a request that is sent: (a) to an address specified, in writing, by the Department; (b) by a person authorised by the higher education provider to make such a request; and (c) after the Department has advised higher education providers that notional loans are available for allocation following the annual request round The time and date receipt indicated by the Department s system is the time of receipt used to determine the order in which valid requests for notional loans are received under paragraph

14 Step 1: An initial pro-rata share of loans is calculated for each higher education provider as: Eligible load at the higher education provider Total eligible load at all providers Number of notional loans available Step 2: Higher education providers that request a number of notional loans less than or equal to their initial pro-rata share of loans, will be allocated the number of notional loans requested. Step 3: The pro-rata shares calculated in Step 1 will be recalculated for the remaining higher education providers using the remaining notional loans available. Step 4: The allocation and calculation process in Steps 2 and 3 will be repeated until the number of notional loans requested by all the remaining higher education providers exceeds each higher education provider s pro-rata share of loans. The remaining notional loans will then be allocated to the remaining higher education providers according to their pro-rata share of loans. Step 5: No loans will be allocated in response to requests under (b)... Brendan John Nelson Minister for Education, Science and Training 24 th July

15 ATTACHMENT 2. OS-HELP Statement of Terms and Conditions

16 Table of contents 1. Definitions Loan conditions Loan amount Debt management Repayment of HELP loans... 3 Compulsory repayments... 3 Pay as you go (PAYG) withholding... 4 Pay as you go (PAYG) instalments... 5 Objecting to a compulsory repayment... 5 Deferring compulsory repayments... 6 Voluntary repayments... 7 Voluntary repayment bonus... 7 Tax deductibility... 7 Cancellation of your HELP debt if you die... 7 Bankruptcy Contacts... 8 Your provider... 8 Department of Education, Employment and Workplace Relations (DEEWR)... 8 Tax Office... 8 Administrative Appeals Tribunal (AAT)

17 1. Definitions Unless the contrary intention appears, terms used in this statement of terms and conditions have the same meaning as in the Higher Education Support Act In this statement of terms and conditions, unless identified otherwise: 1.1 EFTSL means equivalent full-time student load for a year in respect to a course of study as defined in Schedule 1 and section of the Act; 1.2 OS-HELP loan amount means the amount indicated in part 1 of the form, which is determined by your provider in accordance with your provider s OS-HELP policy, the OS-HELP Guidelines and the Act; 1.3 Tax Office means the Australian Taxation Office; 1.4 the Act means the Higher Education Support Act 2003, unless indicated otherwise; 1.5 the form means the correctly and fully completed, signed and correctly lodged OS-HELP debt confirmation form; 1.6 the six-month period means the six-month period indicated in part 5 of the form; 1.7 this Statement means this OS-HELP statement of terms and conditions; 1.8 you means the person who receives an OS-HELP loan; and 1.9 your provider means the higher education provider that has selected you for receipt of an OS-HELP loan. This Statement is based on provisions in the OS-HELP Guidelines and the Higher Education Support Act 2003 (the Act) (all available at This Statement, the OS-HELP Guidelines and the Act may be amended from time to time. If there is any inconsistency between the provisions of this Statement and the provisions of the OS-HELP Guidelines and the Act, the provisions of the OS-HELP Guidelines and/or the Act will prevail. 2. Loan conditions 2.1 To receive an OS-HELP loan in relation to the six-month period, you must: be an Australian citizen or a holder of a permanent humanitarian visa; and have not received an OS-HELP loan on more than one other occasion; and be enrolled in an undergraduate course of study with an Australian higher education provider; and

18 2.1.4 have already completed units of study to the value of one EFTSL in Australia that count towards the course of study referred to in section and in relation to which you were a Commonwealth supported student; and be enrolled in full-time study with an overseas higher education institution or the overseas campus of an Australian higher education provider, and be outside Australia while undertaking that study; and have your study outside Australia count towards the course requirements for the course of study referred to in section 2.1.3; and have, on completion of that study outside Australia, units to the value of at least 0.5 EFTSL to complete the requirements of the course of study referred to in section 2.1.3; and meet the tax file number requirements, which are to either: (a) notify your provider of your tax file number and for your provider to be satisfied that this number is a valid tax file number; or (b) give to your provider a certificate from the Commissioner of Taxation stating that you have applied for a tax file number (and then notify your provider of your tax file number within 21 days of it being issued); and complete and lodge an OS-HELP debt confirmation form with your provider; and have been selected by your provider for receipt of an OS-HELP loan in relation to the six-month period; and have not received any other OS-HELP loan for a period that overlaps or coincides with the six-month period; and have not completed the overseas study before making the application for an OS-HELP loan. 2.2 A person may be outside Australia when they apply for an OS-HELP loan. 3. Loan amount 3.1 The OS-HELP loan amount is determined by your provider in accordance with your provider s OS-HELP policy, the OS-HELP Guidelines and the Act. 3.2 In 2010, the OS-HELP loan amount for the six-month period must not exceed $5, Debt management 4.1 Your OS-HELP debt is taken to be incurred on the day that the OS-HELP loan amount is paid to you. Your OS-HELP debt would be equal to the amount of your OS-HELP loan. There would be no loan fee.

19 4.2 You will be required to repay your OS-HELP debt (see section 5) even if you do not complete your studies or, due to unforseen circumstances, you do not undertake or complete the overseas study that was approved by your provider. Your OS-HELP debt will not be remitted under any circumstances. 4.3 Your OS-HELP debt is reported to the Tax Office and will become a part of your accumulated HELP debt. 4.4 Your accumulated HELP debt will include any unpaid debts (including loan fees where applicable) that you may have incurred under the following schemes: (a) Higher Education Contribution Scheme (HECS); (b) Postgraduate Education Loan Scheme (PELS); (c) Open Learning Deferred Payment Scheme (OLDPS); (d) (e) Bridging for Overseas-Trained Professionals Loan Scheme (BOTPLS); Higher Education Loan Program, which includes HECS-HELP, FEE-HELP, VET FEE-HELP and OS-HELP. 4.5 Your accumulated HELP debt is indexed annually on 1 June each year to maintain its real value by adjusting it in line with changes in the cost of living (as measured by the Consumer Price Index (CPI)). The indexation figure is calculated each year after the March CPI is released. Indexation is applied by the Tax Office each year to the part of your debt that has remained unpaid for more than 11 months. 4.6 Your accumulated HELP debt is reduced by any compulsory or voluntary repayments that you make (see section 5). 4.7 In June each year, the Tax Office will send you an Information Statement if there has been activity on your HELP account in the previous 15 months. Activity includes: a new debt has been added to your account, a notice of assessment has been issued, or a compulsory or voluntary repayment has been made. If there has been no activity on your account, other than the indexation adjustment, you may not receive a statement. 4.8 The Tax Office will send your Information Statement to the latest postal address shown on its records. You must notify the Tax Office if your postal address changes. 4.9 The Tax Office can tell you the balance of your HELP account, or provide you with a statement (see section 6). 5. Repayment of HELP loans Compulsory repayments 5.1 If your HELP repayment income is above the minimum HELP repayment threshold for any particular income year, the Tax Office will calculate your compulsory repayment for that income year and include it on your notice of assessment. 5.2 From 1 July 2009, repayment income is the total sum of the following amounts from your income tax return for the income year:

20 a) taxable income; b) reportable fringe benefits total (shown on your annual PAYG payment summary); c) total net investment loss (including net rental losses); d) reportable super contributions; and e) any exempt foreign income. 5.3 If you have a spouse or dependants and if, due to low family income, you are entitled to a reduction of the Medicare levy or you do not have to pay the Medicare levy, you will not have to make a compulsory repayment for that year. 5.4 Your compulsory repayment is a percentage of your HELP repayment income for the income year. The HELP repayment rates for income earned during the income year are: HELP repayment HELP repayment income in the range Percentage rate applied to HELP repayment income Below $43,151 Nil $43,151 $48, % $48,067 $52, % $52,981 $55, % $55,765 $59, % $59,944 $64, % $64,920 $68, % $68,337 $75, % $75,204 $80, % $80,137 and above 8.0% 5.5 The HELP repayment thresholds are adjusted each year to reflect any change in average weekly earnings. 5.6 Your compulsory repayment is credited to your HELP account on the day your notice of assessment is issued. Pay as you go (PAYG) withholding 5.7 If you are a payee under PAYG withholding, you must advise your payer if you have an accumulated HELP debt on a Tax file number (TFN) declaration or Withholding declaration Your payer will then withhold additional amounts from your pay once you earn $829 or more per week in the income year The additional amounts withheld are an estimate of the amounts required to cover any compulsory repayment that may be included in your notice of assessment Your compulsory repayment will be calculated when your tax return for that income year is processed.

21 5.7.4 If you had too much tax withheld during the income year, and you have no other outstanding debts, the Tax Office will refund the excess to you. 5.8 If you receive payments from more than one payer, you must advise each of your payers that you have an accumulated HELP debt In your payer is not obliged to withhold additional amounts from your pay until you earn $829 or more per week from your job If your payments from different jobs total more than the minimum HELP repayment threshold for the income year, a compulsory repayment may be included on your notice of assessment for the year If you want your payers to withhold additional amounts to cover any compulsory repayment, complete the Upwards variation agreement in the Withholding declaration and give it to each of the payers concerned. If you do not do this you may have to make a lump sum payment when you receive your notice of assessment. 5.9 If you have a holiday or part-time job and you earn $829 or more per week in the income year, but your HELP repayment income for the income year will remain below the minimum HELP repayment threshold, you can apply to the Tax Office to get your payer to stop withholding additional amounts for your HELP debt. You will need to complete and send the Tax Office a 2010 PAYG income tax withholding variation (ITWV) application. You should only apply to vary your amount withheld if you are sure that your HELP repayment income for the year will be below the minimum HELP repayment threshold. For more information on how to vary your PAYG withholding amounts contact the Tax Office (see section 6) If, due to low family income, you are entitled to a reduction of the Medicare levy or you do not have to pay the Medicare levy, you can provide your payer with a completed Medicare levy variation declaration. Your payer will then stop withholding additional amounts for HELP for that year. For more information contact the Tax Office (see section 6). Pay as you go (PAYG) instalments 5.11 PAYG instalments is a system where you make payments towards your expected tax liability on your investment and business income for the income year. If you pay PAYG instalments, the Tax Office will notify you of an instalment rate and an instalment amount, which takes into account any accumulated HELP debt. For more information about PAYG instalments contact the Tax Office (see section 6). Objecting to a compulsory repayment 5.12 If you think the compulsory repayment shown on your income tax notice of assessment is wrong, check the details on your notice of assessment against those in your tax return. You can phone the Tax Office if you still think there is a problem.

22 5.13 If, after speaking to the Tax Office, you still believe your compulsory repayment is incorrect, you may request an amendment or lodge an objection with the Deputy Commissioner of Taxation within the appropriate time limits. For more information on how to lodge an objection contact the Tax Office (see section 6). Deferring compulsory repayments 5.14 If you believe that making your compulsory repayment would cause you serious hardship, or there are other special reasons why you believe that you should not make a compulsory repayment, you may apply to the Tax Office to have that amount deferred There are time limits for applying to defer a compulsory repayment. If you intend to apply to defer your compulsory repayment, you will need to complete the form Deferring your compulsory HELP, HECS or Financial Supplement repayment, available from the Tax Office (see section 6) The Tax Office will advise you in writing whether your application is successful or not If you are not satisfied with the decision, you may apply to have the decision reviewed within 28 days after the day on which you received notice of the decision If you are still not satisfied with the reconsidered decision, you may apply to the Administrative Appeals Tribunal for a review within 28 days of receiving the revised decision. For more information contact the Administrative Appeals Tribunal (see section 6).

23 Voluntary repayments 5.15 You may make voluntary repayments to the Tax Office at any time and for any amount so as to immediately reduce your HELP debt There are several ways to make your voluntary repayment, including by BPAY, direct credit, mail or in person at an Australia Post outlet. If you need a receipt, you should pay by BPAY or at Australia Post Voluntary repayments are in addition to compulsory repayments A compulsory repayment will still be included in your notice of assessment if, after making your voluntary repayment, you still have an accumulated HELP debt and your HELP repayment income is above the minimum HELP repayment threshold For more information on making a voluntary repayment, contact the Tax Office (see section 6). Voluntary repayment bonus 5.19 If you make a voluntary repayment of $500 or more, you will receive a bonus of 10% on the repayment you make If your total debt (including any amounts that have not yet been added to your HELP account) is less than $500 and you pay off the total amount you will still receive the 10% bonus. The amount of your repayment is your total debt divided by Tax deductibility 5.21 HELP repayments made by you, or someone on your behalf, are not tax deductible by you. If your payer makes repayments towards your debt, they may be able to claim a tax deduction. However, your payer will be liable for Fringe Benefits Tax on the repayments. Cancellation of your HELP debt if you die 5.22 If you die your trustee or executor should lodge all outstanding income tax returns up to the date of death. Any compulsory repayment included on an income tax notice of assessment relating to the period prior to the date of death must be paid from your estate, but the remainder of your HELP debt is cancelled. Neither your family nor the trustee is required to pay the remainder of your accumulated HELP debt. Bankruptcy 5.23 HELP debts and accumulated HELP debts are not provable under the Bankruptcy Act 1966 and you will have to pay them as if you had not been declared bankrupt.

24 6. Contacts Your provider For enquiries about applying for OS-HELP and OS-HELP payments, contact your provider s student exchange or study abroad office. Department of Education, Employment and Workplace Relations (DEEWR) For general OS-HELP enquiries, contact DEEWR: Tax Office Visit the Going to Uni website at or Call the Student Enquiry Line on or from outside Australia; or Call the Student Enquiry Line on TTY Freecall. TTY is only for people who are deaf or have a hearing or speech impairment. A TTY phone is required to use this service. The Tax Office can explain what happens once you have a HELP debt, including how compulsory repayments are calculated and how indexation works: Visit the Tax Office s website at Get the booklet, Repaying your HELP debt in , by calling ; Call the Personal Tax Infoline for general tax information on between 8.00am and 6.00pm (EST), Monday to Friday; or Call the Higher Education Loan Accounts Unit for specific queries on your account on between 8.00am and 6.00pm (EST), Monday to Friday. If you have a tax file number have it ready before you call the Tax Office. Written correspondence (except for voluntary repayments) should be sent to: Australian Taxation Office PO Box 1032 ALBURY NSW 2640 Administrative Appeals Tribunal (AAT) The AAT provides independent review on the merits of a wide range of administrative decisions made by the Australian Government. For information on applying for a review contact the AAT: The AAT s website is at: or Telephone: