The email claims to be from the Australian Taxation Office and shows a fake Taxation Office email address as the sender.

It uses the Taxation Office logo and includes the words ``tax refund'' in the subject heading and the text:

``General information about e-tax, including the demonstration, benefits of using e-tax, computer and eligibility requirements and security.''

It asks people to enter their email, name and date of birth to search for any refund owing, which directs them to a bogus Taxation Office website and asks for personal and credit card details.

Mr Price said anyone receiving the email should delete it immediately.

``I'm astounded at how sophisticated this scam is,'' he said. ``The Tax Office never sends emails asking people to provide personal information or credit-card details. You should type internet addresses direct into your internet browser rather than following links in emails as an extra precaution.''

People who have already entered their credit-card information into the bogus site should report it to their credit-card provider.