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Who must comply with ESOS Tuition Protection Service (TPS) levy?

The applicability test for ESOS Tuition Protection Service (TPS) levy (ASQA and TEQSA), computed across 35 industries, 9 business structures and 6 size bands.

Short answer: Only if

Applies when the business has CRICOS registration. Where the business has industry: Education — registered training orgs / Education — higher education providers and international activity, check whether you enrol overseas students (CRICOS).

What the obligation is

CRICOS-registered providers must contribute to Tuition Protection Service annually.

The Tuition Protection Service, established under the Education Services for Overseas Students Act 2000, protects international students on student visas when their provider defaults by closing, failing to start a course or ceasing to offer it. A defaulting provider is legally obliged either to place affected students with an alternative provider or to refund unspent tuition fees; the TPS steps in where it cannot. The scheme is sector funded: each CRICOS provider pays an annual International TPS Levy calculated under the ESOS (TPS Levies) Act 2012 from its size and risk of default, using PRISMS enrolment data and a Request for Information. Coverage is automatic once a provider is registered on CRICOS and has paid the initial levy, and providers must also hold pre-paid tuition fees in a designated account.

The applicability test

Applies when the business has CRICOS registration. Where the business has industry: Education — registered training orgs / Education — higher education providers and international activity, check whether you enrol overseas students (CRICOS).

How the regulator frames it: Every non-exempt provider registered on CRICOS to deliver courses to international students on student visas. Universities, TAFEs and government schools are exempt from the requirement to hold pre-paid tuition fees in a designated account.

What triggers it: Applying for CRICOS registration (the initial levy must be paid before registration commences), and being registered on 1 January of each levy year.

Jurisdiction: Commonwealth law, so the test is the same in every state and territory.

Which industries are in or out

Outcome across the 35 industries Rules Mate maps (35 of 35: no).

The answer is the same in every industry: no. Industry does not change who must comply.

Business structure and size

Structure does not change the answer across all industries: for every structure the answer is "no".

Size does not change the answer across all industries: at every size band the answer is "no".

Worked examples

Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:

  • Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Requires CRICOS registration.

Answers that bring it into scope

Starting from a small or large professional services company that does not otherwise meet the test, each of these single facts changes the engine's answer:

  • The business is CRICOS-registered to enrol overseas students: it then applies (CRICOS-registered provider).

When you need to check further

The engine shows this obligation as "check whether this applies" when a business has industry: Education — registered training orgs / Education — higher education providers and international activity. It then applies only if you enrol overseas students (CRICOS). That fact is not something Rules Mate can infer from industry, structure or size.

What you must do, and when

When due
Annually. For the 2026 levy: early advice notice and Request for Information sent 3 February 2026, RFI due 3 March, invoice issued 10 March and payment due 10 April 2026. Student contact details must be confirmed in writing every six months.
Frequency
Annual
Evidence to keep
RFI response with domestic enrolments and international income; levy invoice and payment record; current PEO and eBusiness contacts in PRISMS (levy notices are sent there); designated account holding pre-paid tuition fees; written agreements setting out fees, refund processes and the role of the TPS; student records kept for two years after a student ceases study.
Status
Current
Priority
High

Penalty for not complying

Maximum penalty: CRICOS registration does not commence until the initial TPS levy is paid, and the levy must then be paid annually alongside CRICOS registration fees. A provider that defaults and fails to place students or refund unspent tuition fees breaches its obligations under the ESOS Act; statutory penalty amounts were not restated here.

Audit or assurance level

Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.

Dates in the compliance calendar

Obligations with the same applicability test

Where it sits in the corpus

Rules Mate tracks 3 published obligations tagged "education", 2 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 0 of those apply outright. This obligation is rated high priority, and is a annual obligation.

Regulator, legislation and tools

Regulated by Australian Skills Quality Authority and Tertiary Education Quality and Standards Agency.

ASQA: National VET regulator for RTOs. Administers Standards for RTOs and CRICOS for international student providers.

TEQSA: Higher education regulator administering the Higher Education Standards Framework.

ESOS Act: Federal regulation of international student education.

Free tools that help with this obligation:

Questions

Who must comply with ESOS Tuition Protection Service (TPS) levy?
Applies when the business has CRICOS registration. Where the business has industry: Education — registered training orgs / Education — higher education providers and international activity, check whether you enrol overseas students (CRICOS).
Does ESOS Tuition Protection Service (TPS) levy apply to sole traders?
No. Across every industry and every size band, the engine's answer for a sole trader is: no.
Does ESOS Tuition Protection Service (TPS) levy apply to businesses with 1–5 employees?
No (1–5 employees, turnover $100K–$1M).
When is "ESOS Tuition Protection Service (TPS) levy" due?
Annually. For the 2026 levy: early advice notice and Request for Information sent 3 February 2026, RFI due 3 March, invoice issued 10 March and payment due 10 April 2026. Student contact details must be confirmed in writing every six months.

Related

Sources

Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.