(1) This section applies if:
(a) an amount credited by the Commissioner under paragraph 65(1)(c) of this Act to an account kept under the Small Superannuation Accounts Act 1995 exceeds the amount that should have been credited to the account; and
(b) the balance of the account is attributable, in whole or in part, to the credit.
(2) The account is to be debited by the amount of the excess.
(3) An amount equal to the excess is to be debited from the Superannuation Holding Accounts Special Account.