Which of the following types of tax is NOT covered by the ATO Green Book?

The ATO Green Book is a comprehensive resource mainly focused on the taxes administered by the Australian Taxation Office (ATO) that pertain to income, goods and services, and benefits. Income tax, GST, and fringe benefits tax (FBT) are key areas covered within this framework, providing guidelines and procedures relevant to those specific taxes.

Property tax, on the other hand, is typically imposed at the state or territory level rather than being governed by the ATO. As such, the administration and regulations surrounding property tax fall outside the ATO's direct oversight, which is why it is not included in the ATO Green Book. This distinction is important for understanding the scope of the tax system in Australia and the jurisdictions responsible for various types of taxation.