cut off date for tax purpose selling?, page-7

nata12
Where contract and settlement dates cross over financial years, the capital gains/loses should be declared in the financial year in which the contract was signed. Note: contracts.
If a company completes ex dividend,say, May 12 and then allocates the dividend on July 1, then the dividend is claimed in the 2011/2012 financial year.
If in doubt, seek ATO advice or accountant.