Explainer: what’s the plan to tax international students and why is it needed?

The planned levy would be collected from universities with large international student incomes and redistributed. Photograph: Dean Lewins/AAP

International students say a proposed levy on their studies could cause major damage to Australia’s reputation and cement the idea individuals are used as “cash cows” for profit.

The levy proposal, which would impose an export tax on international students, was raised in the Universities Accord interim report as a means to address calls for increased funding towards research and infrastructure.