If:
(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.
Note: 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 .