Who cares about Domain Rules?

using System.Collections.Generic;

namespace BusinessRules.Evolution_Five
{
    /// <summary>
    /// New Zealand tax band generator object to contruct tax bands.
    /// </summary>
    internal class NewZealandTaxBandGenerator : TaxBandGenerator
    {
        #region Methods

        /// <summary>
        /// Creates the tax bands.
        /// </summary>
        /// <remarks>Factory Method that constructs the tax band collection.</remarks>
        public override List<TaxBand> CreateTaxBands()
        {
            List<TaxBand> taxBands = new List<TaxBand>();

            taxBands.Add(new TaxBand(0.0, 19500.99, 0.195));
            taxBands.Add(new TaxBand(19501.00, 60000.99, 0.33));
            taxBands.Add(new TaxBand(60001.00, double.MaxValue, 0.39));

            return taxBands;
        }

        #endregion
    }
}