I just checked. The maximum number of times any Material Code appears is 2. So my statement above is correct and the formula should return blanks for all Material codes.
This is extremenly confusing and absolutely not what you stated in the original post. If you want my help, share a small simple exampel and show the expected result for that simple example.
Sorry about the confusion.
Here is a sample explanation:
The repeated customers are highlighted with a unique colour for each.
When the customer appeared for the second time, his previous date of occurence is stored in the 'Previous Date' column.
Else it will always be blank.
In the original post too, I meant that the first occurence should have the new column as blank, the rest should have the previous occurence date in the the new column, just mentioned it the other way around.
Try this calculated column formula
=CALCULATE(MAX(Data[Date of Disbursement]),FILTER(Data,Data[Member Code]=EARLIER(Data[Member Code])&&Data[Date of Disbursement]<EARLIER(Data[Date of Disbursement])))
Hope this helps.