Where:
(a) a levy becomes attached to an R&D Corporation; and
(b) immediately before becoming so attached, the levy was attached to another R&D Corporation (in this section called the other Corporation ); and
(c) while the levy was attached to the other Corporation, the Commonwealth was obliged to pay money to the other Corporation under paragraph 30(1)(a), 30A(1)(a) or 30B(2)(a); and
(d) the Commonwealth had not so paid the money before the levy became attached to the first - mentioned Corporation;
then:
(e) the Commonwealth must pay the money to the first mentioned Corporation; and
(f) notwithstanding paragraph 30(1)(a), 30A(1)(a) or 30B(2)(a) as the case may be, the Commonwealth ceases, from the time the levy becomes so attached, to be obliged to pay the money to the other Corporation.