"Unix time numbers are repeated in the second immediately following a positive leap second. The Unix time number 1483142400 is thus ambiguous: it can refer either to start of the leap second (2016-12-31 23:59:60) or the end of it, one second later (2017-01-01 00:00:00)."
Comments
No, it isn't. The very article you linked explains that Unix time is monotonically increasing and ignores leap seconds.
"Unix time numbers are repeated in the second immediately following a positive leap second. The Unix time number 1483142400 is thus ambiguous: it can refer either to start of the leap second (2016-12-31 23:59:60) or the end of it, one second later (2017-01-01 00:00:00)."
From the linked article.