Researchers are warning of a widely distributed email that claims to be from the Australian Taxation Office but actually aims to infect computers with malicious software.The researchers say the malicious email tries to trick recipients by claiming their Business Activity Statements (BAS) are available to view, and includes a link that claims to enable recipients to download their BAS. The ATO advises that BAS statements are not provided by email.

Source: Researchers warn of fake ATO emails carrying ransomware | Stay Smart Online