EOFY, page-11

contract date, as per bellenuit, not settlement.
start here https://www.ato.gov.au/general/capi...ts-and-keeping-records/timing-of-acquisition/

@LongPier ......was that just a made up scenario so you could get your head around it, or was it a real thing?  Cos if that was not a wash sale (and then run the ato gauntlet) there is only one scenario  that I can think of where this is a financial positive if the 'owner' remains the same tax entity....(and that one scenario is extremely complicated)......