A woman has been arrested at Auckland Airport over student loan debt and prevented from flying, according to reports.

She tried to board a flight to Australia on Tuesday, was arrested over her loan, and had to appear in court the next day.

A woman was arrested at Auckland Airport on Tuesday. File photo.

New legislation passed in 2014 allowed an arrest warrant to be issued for overseas-based borrowers who persistently defaulted on repayments and were caught trying to leave New Zealand after a visit home.

An Inland Revenue spokesman told NZME an arrest warrant was executed by police this week.

In January, Ngatokotoru Puna was arrested at Auckland Airport when he tried leaving the country, after avoiding paying back his student loan debt for the past 20 years.

The 40-year-old nephew of Cook Islands Prime Minister Henry Puna racked up $130,000 in student debt after completing a Bachelor of Arts at the University of Auckland then moving to Rarotonga.

It was the first time the government had arrested someone in relation to student loan debt but Tertiary Education Minister said this enactment of a "last resort" was likely to prompt others in the same situation to "sort out their arrangements".

Overseas-based borrowers accounted for $850 million in student loan debt, with 60 per cent of defaulters based in Australia, he said.

- Stuff