Repayments
HELP debts are administered by the Australian Taxation Office and will be repaid compulsarily over time through the taxation system. If the HELP Repayment Income (HRI) of a person with a HELP debt exceeds a certain threshold, which for the 2007/08 financial year is $39,825, a compulsory payments will be deducted from the person's tax for the year. To work out the HRI, the ATO will add back to the person's taxable income any net rental loss claimed against that taxable income and add fringe benefits and exempt foreign income received, which have not been included in the taxable income. Unlike marginal tax rates, the repayment rate applies on the full HRI, so that a person with a HRI of $39,500 in the 2007/08 tax year would not have to make any compulsory HELP repayment, but a person with a HRI of $40,000 would make a payment of $1,600. This is 4% of the HRI (not taxable income or the debt balance) of $40,000. The compulsory repayment amount cannot exceed the balance of the HELP debt.
The rates for compulsory repayment for the 2007/08 financial year, also compared with previous years, are:

HELP Repayment Income (HRI) compulsory repayment
2006-2009 HRI 2005/06 HRI 2006/07 HRI 2007/08 HRI 2008/09 Repayment Rate

Below $36,185 Below $38,149 Below $39,825 Below $41,595 Nil

$36,185–$40,306 $38,149-$42,494 $39,225-$44,360 $41,595–$46,333 4% of HRI

$40,307–$44,427 $42,495-$46,938 $44,360-$48,896 $46,334–$51,070 4.5% of HRI

$44,428–$46,762 $46,839-$49,300 $48,897-$51,466 $51,071–$53,754 5% of HRI

$46,763–$50,266 $49,301-$52,994 $51,466-$55,322 $53,755–$57,782 5.5% of HRI

$50,267–$54,439 $52,995-$57,394 $55,323-$59,915 $57,783–$62,579 6% of HRI

$54,440–$57,304 $57,395-$60,414 $59,916-$63,068 $62,580–$65,873 6.5% of HRI

$57,305–$63,062 $60,415-$66,485 $63,069-$69,405 $65,874–$72,492 7% of HRI

$63,063–$67,199 $66,486-$70,846 $69,406-$73,959 $72,493–$77,247 7.5% of HRI

$67,200 and above $70,847 and above $73,960 and above $77,248 and above 8% of HRI