It even has the ATO logo and OZ government on the top but obviously its a fakie!!!!
Just putting it out there in case someone slow tries for the stated refund, doh!!
From: Australian Taxation Office
Dear Member,
Subject: Australian Taxation Office: Please submit the tax refund
After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of $548.50. Please submit the tax refund request and allow us 3-6 days in order to process it.
A refund can be delayed for a variety of reasons. .
For example submitting invalid records or applying after the deadline.
In order to complete your tax refund please click here
Regards,
Australian Taxation Office
© Copyright 2011, Australian Taxation Office
In order to complete your tax refund please click here
This is the part where they generate the false website, the one they created to direct you to the scam site. 
It all boils down to the old saying "if it sounds too good to be true, it normally is"
Thanks for sharing KA, everyone needs to be aware. 
I had the same scam tried on me but by telephone would you believe.
Dead giveaway though because he rang me on a Saturday.
We all know there ain't no public servant going to work on a Saturday for the benefit of a citizen.
Another one I have seen recently is an email from United Parcel Services (USA) which says "the item you ordered has been delayed and can be tracked" by clicking on a link provided.
Interesting, seeing I did not order anything from the USA. They must think we are stupid.
Heard if you click on the link you give computer access to the scammers and they can obtain passwords details etc. from it.
Hope no one has been stung.
They spoilt it for me in with the 1st and 2nd word.
Dear - the tax office doesnt write letters starting with dear.
Member - i wasnt aware i was a member of Australia. i believe i am a citizen.
i wouldnt have read any further into it. Makes you wonder when you see people who fall for these scams cos most of the time they are so obvious that its a scam you would have to be very stupid to fall for it. maybe that is their intent anyway.
i heard a report saying the the web was never designed with any security in mind & as such it is always a case of catching up to the new cyber crimes virus etc that down load passwords & bank acounts & the reallity is that over half the people on the planet have already been hacked & anybody who hasnt its only a matter of time till they get around to you . Im safe i dont have anymoney
