When does clock start on refunding loans for sinking fund?

Strata Schemes Management Act 1996
Section 71 –  What money can be paid out of the sinking fund?

(1)  An owners corporation must not pay any money from its sinking fund except for the purpose of:

(a)  payments of the kind for which estimates have been made under section 75 (2), or

(b)  payments made in accordance with this Division on a distribution of a surplus in the fund.

(2)  However, an owners corporation may disburse money by transfer from its sinking fund to its administrative fund or by meeting from its sinking fund expenditure that should have been met from its administrative fund if the owners corporation complies with subsection (3).

(3)  The owners corporation must, not later than 3 months after the disbursement, make a determination under section 76 (1) of an amount sufficient to recoup the amount of the disbursement.

QUESTION:
When does the 3 months of s71(3) start? Does it start at the time of the resolution to transfer or does it start at the time of the actual transfer; which will be unknown for at least 9-10 months?

I hope someone can help with when the clock starts.