Bwahaha, there it is in my spam folder, an Important Tax Refund Notice!, and verbatim:

Australia Revenue Service “ Tax Refund “

St. George Bank :-) $3,520.34 AUD Tax Refund Process From ACT @ April 2011.

We received notification from Australia Revenue Service about the TAX refunds of $3,520.34 AUD.

We advice you to DOWNLOAD on our Secure server Attachment sent along with this Message and enter all information as requested on the St. George Bank verification page to conclude the process of your TAX Refund Today without delay.

My god, who believes this rubbish? I mean seriously, who would put a smiley face in a tax notice? Is the Aussie public that stupid that they fall for this level of scam? Err, on second thoughts, don’t answer that last one.

Maybe its all part of a cunning plan to lure me into a false sense of security so I fall for a well written scam that uses real organisation names and decent grammar….