I also take the view further and don't believe that a small business super contribution can be made before the CGT event.
What you seem to be missing is that the CGT Event date is the contract date - not the settlement date.
You appear to have "capital proceeds" this year as well as the CGT event to which the small business concessions can apply.
CGT event A1 occurs when the contract/agreement is made, s.104-10(3)(a).
Therefore it appears that the opportunity to disregard any capital gain starts at the date of the agreement.
Capital proceeds from that CGT event is the money received or *RECEIVABLE* , s.116-20(1)(a) ITAA97.
It appears that you have capital proceeds this year from the CGT event.
Part 3-3 ITAA97 (including small business CGT concessions) applies to you if you are entitled to receive money but you will not receive it until a later time, s.103-10(2)(b)(I) ITAA97.
The physical source of those funds may not be relevant and your argument appears to have merit.
Please re-read what Rob has written and critique that but it is not helpful for you just to make gut statements without any legislative support or backing.