Gemma has a taxable income of $62,000 for the current tax year. She is 56 years old and is a sole parent to a dependent child attending secondary school. Her child has had substantial dental work in the current tax year. Gemma has no private health insurance. Outline the tax offsets Gemma might be entitled to claim for the year, and explain any special conditions that must be met to obtain these offsets. Explain any additional levies or tax Gemma may be required to pay, based on the information provided above