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When you can apply – time limits

Last updated 20 July 2023

HELP, VSL, SSL, ABSTUDY SSL and TSL

Compulsory repayments and overseas levy relate to particular years for each loan type and there are time limits that apply to defer them:

  • HELP – 2005–06 and later income years
  • TSL – 2014–15 and later income years
  • SSL/ABSTUDY SSL – 2016–17 and later income years
  • HELP/TSL overseas levy – 2016–17 and later income years
  • VSL and VSL overseas levy – 2019-2020 and later income years.

If you have lodged your tax return

If you have received a notice of assessment, notice of overseas levy or amended assessment that includes a compulsory repayment or overseas levy, you must make your application to amend the compulsory repayment or overseas levy within two years after the day the notice was issued.

If you apply outside this time period, you must provide reasons to justify the late application.

If you haven't lodged your tax return

If you have not yet lodged your tax return and you do not want a compulsory repayment or overseas levy raised on your notice of assessment or notice of overseas levy for that particular year, you may apply to defer the repayment for the following years:

  • current income year
  • previous income year
  • next income year.

We cannot consider an application made outside these years.

If you have lodged your return, but not yet received an assessment, please wait until you get your assessment before applying.

HECS

Compulsory HECS repayments only relate to 2004–05 and earlier income years. You can apply to defer your compulsory HECS repayment at any time.

Financial Supplement

You can apply to defer your compulsory Financial Supplement repayment at any time.

Note: You cannot apply for a partial reduction of a compulsory Financial Supplement repayment.

QC18874