I just received this scam email. Check the sender email address, email@example.com and secondly ATO will never send you such email asking to file something online.
I have removed the links, this scam will redirect you to another website whether it will ask you to provide credit card details so they can charge the required amount. Be Careful !!!
From: Australian Taxation Office [mailto:firstname.lastname@example.org]
Sent: Monday, 5 July 2010 8:46 AM
To: Joy Camilleri
Subject: Dear Applicant: ... Australian Taxation Office Refund
After the last annual calculation of our fiscal activity we have determined that your tax refund was miscalculated.
Please provide us with payment details for your tax refund.
Tax refund pending: $ 1400 AUD
Please apply online to get it.
Atention this ChargeBack is available only if you apply online.
Please submit the tax refund and allow us 3-9 business days in order to process it.