# HELP minimum repayment threshold — FY 2025–26

*Benchmarking hypothetical, not tax advice. Figures as at FY2025–26.*

## Answer

| Item | Value |
|------|--------|
| **Minimum repayment income threshold (2025–26)** | **$67,000** |
| **Controlling authority (higher education loan program)** | **Higher Education Support Act 2003** (Cth) — commonly cited as **HESA 2003** |

## Working

1. **Income year** — The question is the **2025–26** income year (1 July 2025 to 30 June 2026).

2. **New marginal system** — From this year, compulsory HELP and other study and training loan repayments use a **marginal** structure: no repayment is required on repayment income **at or below** the minimum threshold; once repayment income is **above** that threshold, repayment applies only to the **excess** over the threshold (at the applicable marginal rates for that year), not to income at or below the threshold.

3. **Threshold amount** — For **2025–26**, the minimum repayment income threshold at which that marginal treatment begins is **$67,000**.

   - Repayment income **≤ $67,000** → **no** compulsory repayment for that year (under this threshold rule).
   - Repayment income **> $67,000** → compulsory repayment arises on the portion above **$67,000**, per the marginal rates for 2025–26.

4. **Controlling authority** — HELP, HECS-HELP, FEE-HELP, VET Student Loans, and related Commonwealth higher education loan arrangements are established and governed by the **Higher Education Support Act 2003** (Cth). That Act (together with its regulations and subordinate instruments) is the primary legislative authority for the higher education loan program; the Australian Taxation Office administers collection through the tax system under those rules.

## Approach

This was a **closed-book** response: only the task prompt was available (no `inputs/` directory). The dollar figure and authority were taken from the statutory framework for **FY 2025–26** HELP repayments under the reformed marginal system (threshold **$67,000**; program authority **Higher Education Support Act 2003**), without web search or external lookup.