diff --git a/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/audio/DecoderAudioRenderer.java b/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/audio/DecoderAudioRenderer.java
index d216d18c30..5c0bb4b7fc 100644
--- a/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/audio/DecoderAudioRenderer.java
+++ b/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/audio/DecoderAudioRenderer.java
@@ -158,7 +158,6 @@ public abstract class DecoderAudioRenderer<
   private boolean audioTrackNeedsConfigure;
 
   private long currentPositionUs;
-  private boolean allowFirstBufferPositionDiscontinuity;
   private boolean allowPositionDiscontinuity;
   private boolean inputStreamEnded;
   private boolean outputStreamEnded;
@@ -528,7 +527,6 @@ public abstract class DecoderAudioRenderer<
         }
         inputBuffer.flip();
         inputBuffer.format = inputFormat;
-        onQueueInputBuffer(inputBuffer);
         decoder.queueInputBuffer(inputBuffer);
         decoderReceivedBuffers = true;
         decoderCounters.queuedInputBufferCount++;
@@ -611,7 +609,6 @@ public abstract class DecoderAudioRenderer<
     }
 
     currentPositionUs = positionUs;
-    allowFirstBufferPositionDiscontinuity = true;
     allowPositionDiscontinuity = true;
     inputStreamEnded = false;
     outputStreamEnded = false;
@@ -812,18 +809,6 @@ public abstract class DecoderAudioRenderer<
     eventDispatcher.inputFormatChanged(inputFormat, evaluation);
   }
 
-  protected void onQueueInputBuffer(DecoderInputBuffer buffer) {
-    if (allowFirstBufferPositionDiscontinuity && !buffer.isDecodeOnly()) {
-      // TODO: Remove this hack once we have a proper fix for [Internal: b/71876314].
-      // Allow the position to jump if the first presentable input buffer has a timestamp that
-      // differs significantly from what was expected.
-      if (Math.abs(buffer.timeUs - currentPositionUs) > 500000) {
-        currentPositionUs = buffer.timeUs;
-      }
-      allowFirstBufferPositionDiscontinuity = false;
-    }
-  }
-
   private void updateCurrentPosition() {
     long newCurrentPositionUs = audioSink.getCurrentPositionUs(isEnded());
     if (newCurrentPositionUs != AudioSink.CURRENT_POSITION_NOT_SET) {
diff --git a/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/audio/MediaCodecAudioRenderer.java b/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/audio/MediaCodecAudioRenderer.java
index 9d1dc65cb4..746e531093 100644
--- a/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/audio/MediaCodecAudioRenderer.java
+++ b/libraries/exoplayer/src/main/java/androidx/media3/exoplayer/audio/MediaCodecAudioRenderer.java
@@ -45,7 +45,6 @@ import androidx.media3.common.util.Log;
 import androidx.media3.common.util.MediaFormatUtil;
 import androidx.media3.common.util.UnstableApi;
 import androidx.media3.common.util.Util;
-import androidx.media3.decoder.DecoderInputBuffer;
 import androidx.media3.exoplayer.DecoderReuseEvaluation;
 import androidx.media3.exoplayer.DecoderReuseEvaluation.DecoderDiscardReasons;
 import androidx.media3.exoplayer.ExoPlaybackException;
@@ -112,7 +111,6 @@ public class MediaCodecAudioRenderer extends MediaCodecRenderer implements Media
   @Nullable private Format decryptOnlyCodecFormat;
 
   private long currentPositionUs;
-  private boolean allowFirstBufferPositionDiscontinuity;
   private boolean allowPositionDiscontinuity;
   private boolean audioSinkNeedsReset;
 
@@ -624,7 +622,6 @@ public class MediaCodecAudioRenderer extends MediaCodecRenderer implements Media
     }
 
     currentPositionUs = positionUs;
-    allowFirstBufferPositionDiscontinuity = true;
     allowPositionDiscontinuity = true;
   }
 
@@ -701,28 +698,6 @@ public class MediaCodecAudioRenderer extends MediaCodecRenderer implements Media
     return audioSink.getPlaybackParameters();
   }
 
-  @Override
-  protected void onQueueInputBuffer(DecoderInputBuffer buffer) {
-    if (allowFirstBufferPositionDiscontinuity && !buffer.isDecodeOnly()) {
-      // TODO: Remove this hack once we have a proper fix for [Internal: b/71876314].
-      // Allow the position to jump if the first presentable input buffer has a timestamp that
-      // differs significantly from what was expected.
-      if (Math.abs(buffer.timeUs - currentPositionUs) > 500000) {
-        currentPositionUs = buffer.timeUs;
-      }
-      allowFirstBufferPositionDiscontinuity = false;
-    }
-  }
-
-  @CallSuper
-  @Override
-  protected void onProcessedOutputBuffer(long presentationTimeUs) {
-    super.onProcessedOutputBuffer(presentationTimeUs);
-    // An output buffer has been successfully processed. If this value is not set to false then
-    // onQueueInputBuffer on transition from offload to codec-based playback may occur early.
-    allowFirstBufferPositionDiscontinuity = false;
-  }
-
   @Override
   protected void onProcessedStreamChange() {
     super.onProcessedStreamChange();