Most persons that qualify for this test are able to claim their tax refund up to the tax free threshold, (which Jules has just increased to $23k from about $8K), but also determines the amount of which you can claim a tax refund). Therefor the system, as she is, and if you earn under the tax free threshold, (gross), gives you all your tax paid back to you if you put in a tax return, but after 30th June, no tax claims allowed if under $23K in the 2012-13 EFY.
I hope this helps?