Which FY are distributions taxed?

For distributions and dividends that are declared around the end of June, but paid in July, would that income be taxed in the previous financial year, or the current new one?
In particular, ETFs (VAS, VGS etc), distributions from REITs, and dividends from individual shares. I imagine the answer could be different for each of these. Thanks! $CommBank(CBA.AU)$ $Fortescue Ltd(FMG.AU)$