How email scams will cheat people to get a person details

​These emails claim will say as they are from the Australian Taxation Officer and provide a tax refund. These people will create a fake ATO website and ask for personal, credit, and some other details and this emails differ in their level of sophistication and appearance, but they will state that a person is suitable for refund and provide more information to use that link lastly they tell to submit a form with full details. One of this scam versions will contain an attachment with a virus, if any person get with a virus means they should not open it. Underneath any situation person must not provide their personal information which mainly includes banking details or credit card.  Anyone is receiving a suspicious email or phone call or asking a person’s personal information means they  should contact with an Australian Taxation Office immediately.