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

You are advised to remain cautious in 2017 about fake emails that claim to be from reputable businesses. These emails are used to deliver viruses, ransomware and other malware. Researchers recently warned people to be aware of fake emails claiming to be from Citibank and Qantas that aim to capture information such as passwords, contact information and bank account details.

Source: Beware of fake Qantas and Citibank emails | Stay Smart Online