SQL Server 2017

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declare @BusinessGoal table  
(BusinessRefId varchar(50),   
Period varchar(50), 
GoalType varchar(100),    
Amount money, 
StartDateUtc datetime,   
EndDateUtc datetime, 
Currency varchar(10));

insert into @BusinessGoal values
('Business A',  'Year',   'CommittedTransactionFee', 45000,   '2019-07-06', null,      'USD'),
('Business B',  'Year',   'CommittedTransactionFee', 18000,   '2017-07-06', null,      'USD'),
('Business C',  'Year',   'CommittedTransactionFee', 3000 ,   '2016-02-14', '2018-01-05', 'USD'),
('Business E',  'Year',   'CommittedTransactionFee', 5000 ,   '2019-01-08', '2019-01-08', 'USD');

select BusinessRefId 
  , cast(ys.y as varchar(4)) + '-' + cast(ys.y + 1 as varchar(4))  Period
  , GoalType, Amount
  , dateadd(year, nmbs.n, tbl.StartDateUtc) StartDateUtc
  , case when ys.NextDate > tbl.EndDateUtc then tbl.EndDateUtc else ys.NextDate end EndDateUtc
  , Currency
from @BusinessGoal tbl
join 
-- table of numbers
(values (0),(1),(2) --,..
 ) nmbs(n)
on dateadd(year, nmbs.n, tbl.StartDateUtc) <= getdate() 
  and (EndDateUtc is null or EndDateUtc >= datefromparts(Year(tbl.StartDateUtc) + nmbs.n + 1, 1, 1))
cross apply (select Year(tbl.StartDateUtc) + nmbs.n y, dateadd(year, nmbs.n + 1,tbl.StartDateUtc) NextDate) ys

BusinessRefId	Period	GoalType	Amount	StartDateUtc	EndDateUtc	Currency
Business A	2019-2020	CommittedTransactionFee	45000.0000	2019-07-06 00:00:00.000	2020-07-06 00:00:00.000	USD
Business A	2020-2021	CommittedTransactionFee	45000.0000	2020-07-06 00:00:00.000	2021-07-06 00:00:00.000	USD
Business A	2021-2022	CommittedTransactionFee	45000.0000	2021-07-06 00:00:00.000	2022-07-06 00:00:00.000	USD
Business B	2017-2018	CommittedTransactionFee	18000.0000	2017-07-06 00:00:00.000	2018-07-06 00:00:00.000	USD
Business B	2018-2019	CommittedTransactionFee	18000.0000	2018-07-06 00:00:00.000	2019-07-06 00:00:00.000	USD
Business B	2019-2020	CommittedTransactionFee	18000.0000	2019-07-06 00:00:00.000	2020-07-06 00:00:00.000	USD
Business C	2016-2017	CommittedTransactionFee	3000.0000	2016-02-14 00:00:00.000	2017-02-14 00:00:00.000	USD
Business C	2017-2018	CommittedTransactionFee	3000.0000	2017-02-14 00:00:00.000	2018-01-05 00:00:00.000	USD