Item-variant question

Here the question:
I have items/templates with attributes from last year 2016(with transactions, so no changes possible).
Now 2017 I need the same items with same names and item codes, but with completely different attributes list.

How should I proceed? Ideas?

@giorgio_alessio that is the point, if you have items for 2016 and 2017, the Item Name, can be the same, but not the “Item Code”, something should be unique, because, if you have distinct attributes, you dont have the same product.

Is the same of say, I’ll buy wather, fresh wather, cold wather, hot wather, everything is wather, but with distinct properties, and someone that like fresh or cold dont like hot wather in many times.

That’s a case that you need too think how to make singularities across collections.