These emails claim to come from the ATO and usually offer a tax refund. Generally, they link to a fake ATO website asking for personal and credit card details or prompt you to open or download a file that will install a virus on your computer.
These emails can differ in appearance and level of sophistication. They generally state that you are eligible for a refund and tell you to click on a link or open an attachment to submit a form in order to receive it.
If you receive a scam email like this, do not attempt to open the attachment or download any files, as these may attempt to install a virus on your computer.