The email address checks out and the link is www.ato.gov.au/default.aspx which also checks out. So doesn't look like a scam.
Given i am based in Europe, an email is the easiest way to contact me, so no surprise about the method there.
Kind of wish it was a scam, then I'd just delete and forget it. All a bit odd. Thought they be keen to process returns that require a payment, not hold them up.
