Higher Education Support Act 2003
(a) a person is a *foreign resident during an *income year; and
(b) the person ' s *assessed worldwide income for the income year exceeds the *minimum repayment income for the income year; and
(c) on 1 June immediately preceding the making of an assessment in respect of the person ' s income of that income year, the person had an *accumulated HELP debt;
the person is liable to pay to the Commonwealth, in accordance with this Division, a levy of the amount worked out under section 154-32 .
An amount a person is liable to pay under this section is imposed as a levy under the Student Loans (Overseas Debtors Repayment Levy) Act 2015 .