The Student Financial Supplement Scheme (SFSS) is a voluntary loan scheme for students to help cover their expenses while they study.
In the fifth year, the Student Financial Supplement Scheme is taken out, the ATO collects the balance of the outstanding loan. Then, it becomes an accumulated Financial Supplement debt.
Nevertheless, it is no longer in effect since 31 December 2003. The tax system collects the existing Financial Supplement debts.
If your income goes above the minimum threshold, you must start repaying your Financial Supplement debt. The process is through the tax system for compulsory repayments.
For current thresholds and rates, see HELP, TSL and SFSS repayment thresholds and rates.