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BASIS PERIOD, Manufacturing - Date of commencement when plant + machinery…

- - - - 1.10.16-30.9.17 YA2017
        1.10.17-31.3.18 (failure year) YA2018
        1.4.18-31.3.19 YA2019
        
        The period of 1.10.17 to 31.3.18, the failure year will form the basis period of YA2018.
    - - 1.7.16 - 30.6.17 YA2017
        1.7.17-31.12.17 (failure year) YA2017
        1.1.18-31.12.18 YA2018
        
        YA2017 too short period, so combine with YA2018.
  - - - 1.10.16-30.9.17 YA2017
        1.10.17-30.4.19 (failure year) YA2019
        1.5.19-30.4.20 YA2020
        
        The new a/c, YA2019 will be divided to form 2 new basis periods, (YA2018 and YA2019). Each of this basis period will be YA for failure year and YA following the failure year.
      - So YA2019 will be split into following 2 periods:
        1.10.17-30.9.18 (YA2018)
        1.10.18-30.4.19 (YA2019)
    - - 1.8.16-31.7.17 YA2017
        1.8.17-31.10.18 (failure year)YA2018
        1.11.18-31.10.19 YA2019
        
        YA2018 too short, so combine with YA2019.