Which document must a taxpayer refer to for claiming deductions?

The relevant section of the Green Book provides a comprehensive outline of the rules, guidelines, and stipulations regarding various tax deductions that taxpayers can claim. It acts as an essential resource for individuals seeking to understand which expenses qualify for deductions and under what circumstances. By consulting the Green Book, taxpayers can find detailed instructions and examples, ensuring they are compliant with current tax laws and maximizing their deductions appropriately.

While the other documents listed may contain important information about a taxpayer's financial situation, they do not provide the thorough guidance necessary to properly claim deductions. The Australian Business Register mainly focuses on business registration and compliance matters, the tax return form is primarily used for reporting income and calculating tax liabilities rather than detailing deductions, and the income statement from an employer reflects only employment income without the detailed tax guidance that the Green Book offers. Thus, referring to the relevant section of the Green Book is essential for accurate and effective deduction claims.