Which section of the Green Book includes information on tax offsets?

The section on tax offsets is specifically designated within the Green Book, making it the most accurate and direct answer to the question. This section provides a comprehensive overview of how tax offsets work, the eligibility criteria, and the types of offsets that are available to taxpayers. It serves as a resource for understanding the various tax offset mechanisms, which can reduce the amount of tax payable and ultimately result in significant tax savings for individuals and businesses.

Other sections, while relevant to broader tax topics, do not focus specifically on tax offsets. For instance, the section on small business entities addresses practical considerations and deductions available to businesses, but it doesn’t detail tax offsets. Similarly, the capital gains tax section aims to explain how capital gains are taxed, while the deductions section covers the types of expenses that can be claimed to reduce taxable income. Thus, looking at the content and focus of each section clearly indicates that the correct response about tax offsets lies in its own dedicated section.