The ATO has updated its website about the latest ‘tax scams’ including refund/phishing scams, mobile phone and telephone scams. The website is included here: https://www.ato.gov.au/general/online-services/in-detail/online/online-security/?page=4#Examples_of_tax_related_scams.
A good point to remember is that the ATO will never send an email asking for personal or credit card details. Any email you receive that asks for this information is a scam. Generally, all correspondence from the ATO will be via mail and be sent either to your tax agent or directly to the address on your most recently lodged tax return.
If you are wary about any emails, phone calls or SMS messages that you have received from someone purporting to be from the ATO, you should either contact the ATO directly or your tax agent to verify your affairs.