See date() and date#() to read a specific input and create a specific output.
The big question here though is how do you define if year = this year or year is last year. Do you only have 12 months of data and any month later than today's month counts toward last year ? If that is the case the following should work although you won't need the 'temp' table , just load the 2nd table direct from your data source.
LOAD * INLINE [
27 FEB 10:54
27 DEC 10:10
date( date#( if( month(today()) > month(NewDate), Year(today()) - 1 , Year(Today())) & '/' & month(NewDate) & '/' & day(NewDate) & ' ' & hour(NewDate) & ':' & Minute(NewDate), 'YYYY/MMM/D h:m') ,'DD/MM/YYYY hh:mm') as FormattedDate;
Date#( Date, 'DD MMM hh:mm') as NewDate