6.1.3 Steps of calculation

6.1.3.1 — The steps required to calculate an overpayment are as follows:

• establish the dates of effect to be used
  i.e. the commencement date, the cessation date and any other variation dates
• identify the "off" and "on" rates
  i.e. what was paid, what should have been paid
• calculate the amount overpaid
  i.e. the difference between the "off" and "on" rates over the period of the overpayment
• prepare a summary sheet.