Sukatukar Sdn Bhd ends its accounts on 31 December but changed its accounting year end to 30 June as follows.

Adjusted income/loss

Year ended 31 December 2015

(5,000)

6 months ended 30 June 2016

8,000

Year ended 30 June 2017

10,800

On 1 October 2017 the company was acquired by Ngap Berhad in line with its new holding company's financial year end of 30 April. Sukatukar Sdn Bhd closed its accounts as follows.

kerugian terlaras

Adjusted income/loss

1 July 2017 to 30 April 2018

(1,000)

Year ended 30 April 2019

13,200

Required:

Determine the basis period and adjusted income/loss for Sukatukar Sdn Bhd for all relevant years of assessment &

Explain failure year and state the years which are failure years for Sukatukar Sdn Bhd