From an ATO publication on Capital Gains /Shares etc"STEP 2 Work...

From an ATO publication on Capital Gains /Shares etc

"STEP 2 Work out the time of the CGT event.
The timing of a CGT event is important because it determines which income year you show your capital gain or capital loss in. If you sell or otherwise dispose of an asset to someone else, the CGT event happens when you enter into the contract of sale. If there is no contract, the CGT event happens when you stop being the asset's owner.
If you received a distribution of a capital gain from a managed fund, you are taken to have made the capital gain in the income year shown on your statement from the managed fund."

This should explain itself.