ATO second commissioner Greg Farr said the e-mail, which fraudulently used the ATO logo and had the words 'BAS payment update' in its subject-line, could install malicious code on individuals' computers.
Farr said the e-mail asked people to click on a link to view activity statement payment and deadline details. The link takes people to a Web site which "may try to gain information about people's activity statements," he said.
"People should be wary of unsolicited e-mails claiming to be from the [ATO] requesting confidential information or providing links to Web sites," he said.