The 2006 New Zealand Master Tax Guide has been completely rewritten for the Income Tax Act 2004. New Zealand's most popular tax handbook is an essential reference for tax practitioners, students and anyone interested in business. Designed for ease of use, the Master Tax Guide contains practical worked examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2005/06, as well ase future, tax years.The commentary is written by tax experts and is concise and easy to read. Quick-reference tables show tax and depreciation rates and due dates. The second volume includes the "Top 100 Questions and Answers on Tax".