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BASIS PERIOD, Manufacturing - Date of commencement when plant + machinery…
BASIS PERIOD
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Commencement of Biz
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Commenced biz and makes up a/c to: < 12 months and ends on a day in the SAME BASIS YEAR it commence biz.
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Company, LLP and trust co
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Manufacturing - Date of commencement when plant + machinery are in place and Raw Materials have arrived.
Trading and plantation - Date of commencement when doors are first opened to public & seeds are first planted
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