s. 104-10 states that if there is a change of ownership (when settlement occurs), CGT event A1 happens. However, the time when A1 happens is at the date of contract if there is a contract. So it is trade date.
The reference to managed funds in one of the earlier post is because they are taxed differently. A managed fund is a trust and therefore what you are getting is a trust distribution. For the managed fund, CGT event A1 happens, but only to calculate trust net income. If the income is distributed, the beneficiary is taxed, if not, trustee is taxed.
VAN Price at posting:
9.8¢ Sentiment: Buy Disclosure: Held