Ann: Maiden Diamond Drilling Program Completed at Lac Rainy, page-39

That's incorrect.

http://www.accountancyonline.com.au/capital-gains-taxand-all-about-date-of-acquisition/

You may buy an asset under contract such as land, houses, shares or business. These purchases have an acquisition date of the date of contract, rather than the date you take possession or the date of settlement. Interestingly, if you sell an asset under contract on the 29th June as opposed to the 1st July, capital gains tax will be due on the gain a whole one year earlier! A piece of tax planning advice right there…!