OK, this mighn't help you then:
http://www.ato.gov.au/taxprofessionals/content.asp?doc=/content/54986.htm&mnu=37180&mfp=001/005
1.5 Is the contract date or settlement date relevant for determining whether, for CGT purposes, I have purchased or sold a property?
Your client will be taken to have acquired or disposed of their property for CGT purposes when they enter into a contract to purchase or sell it. In some States this is the time when contracts are exchanged, in others it is the time when both parties sign the contract.
If your client is selling a property this means that they should include their capital gain or loss in their income tax return for the income year in which they enter into the contract – not the income year in which the settlement takes place. However, your client is not required to do to this until an actual change of ownership of the property happens (at settlement). If your client already has an income tax assessment for the year in which the contract was entered into, they may need to have that assessment amended.