An incomplete digestive system is one in which there is only one opening. In our digestive system food is taken in by one opening (our mouth), the nutrients extracted and the remains are ejected by another opening (our anus).
In these lower organisms the food is taken in by one opening, the nutrients extracted and the remains are ejected through the same opening.
An absent digestive system is not having such a method of ingesting matter to be processed and ejected afterwards. These organism absorb their required nutrients directly from the surrounding media.