1029.8.116.26.3. Every amount that an eligible individual is no longer entitled to receive for a particular payment period or for a paticular month preceding 1 July 2016 because of the application of section 1029.8.116.26.1, is deemed, despite section 1029.8.116.16, not to be an overpayment of the eligible individual’s tax payable.
However, the first paragraph does not apply in respect of an amount that is paid in accordance with section 1029.8.116.26.2.