Where can taxpayers find information about capital gains tax in the Green Book?

The correct answer is found in the section dedicated to capital gains and losses. This section specifically provides detailed information about how capital gains tax is calculated, different types of capital gains (such as long-term and short-term), and how losses can be used to offset gains. It serves as a comprehensive resource for taxpayers looking to understand their tax obligations related to the sale of assets. This focused content is where taxpayers will gain insights into the nuances of capital gains tax, making it the most relevant section for this topic.

In contrast, the other sections do not provide this specific information. The section on tax offsets generally deals with credits or deductions that help reduce the overall tax liability but does not delve into the specifics of capital gains. The deductions section focuses on various allowable expenses taxpayers can deduct from their income rather than addressing capital gains directly. The introductory section typically outlines the purpose and scope of the Green Book and does not contain in-depth information on any specific tax topics, including capital gains tax.