No, I said the neutral axis is used as the
reference axis for the calculation of Q. There's a difference.
You can set up a calculation for different values of Q as the location of the shear stress moves from the outer fiber to the neutral axis.
When the line B-B is located at the outer fiber of the beam, A = 0 and Q = 0, which also implies that τ = 0.
By bringing the axis B-B closer to the N.A., the area A above B-B is increasing, while y-bar is getting smaller. What happens to the product A * y-bar?
The N.A.is located at d/2 from the top or bottom of the section.
If the axis B-B is y units from the N.A.,then A = (d/2 - y) * width and y-bar = (d/2 + y) / 2.
Q = A * y-bar = [(d/2 - y) * width ] * [(d/4 + y/2)]
Q = [d
2/8 + d*y/4 - d*y/4 - y
2/2] * width
Q = [d
2 / 8 - y
2 / 2] * width
When the axis B-B coincides with the N.A., then y = 0 and Q = (d
2 / 8) * width.
For any other value of y, Q will be less than this amount. Hence, Q is a maximum when B-B is at the N.A., and so is the shear stress τ.