Go through the tax package with her and explained to her the below:-
Elderly residential care expenses (she is not eligible to claim)
Single Parent Allowance (claimed in her 2022/23 ITR)
2022/23 final tax (NIL after tax waiver)
2023/24 provisional tax (NIL based on 2022/23 level of income.
Explained to her that the IRD may gross up her income when calculating the 2023/24 provisional tax, but it depends on IRD’s decision. A NOA may be issued in that case. 
She acknowledged and agreed with the preparation
Asked her to send a visible version of the signed tax computation as they are not so clear enough. She confirmed she will send us over the weekend.

check grammar 