It is proving to be the email that wont go away. The Australian Tax Office is again warning people about a fraudulent email that claims to offer recipients a tax refund.

The email, which most recently bobbed up a week ago, is similar to previous scams from March, June, October and November, according to the ATO.

According to the ATO, the body of the email fraudulently uses the Tax Office logo with the words 'Australian Taxation Office - Notification', 'Australian Taxation Office - Please Read This' or simply 'Notification...' appearing in the subject line.

Some of the text reads: "Please Note: After the last annual calculations of your fiscal activity we have determined that you are eligible to receive a tax refund of: 285$."

It then asks people to click on a link which redirects them to a bogus Web site that looks similar to the Tax Office Web site.

Acting Second Commissioner Bill Gibson said recipients should be wary of unsolicited emails claiming to be from the Tax Office.

"The Tax Office will never send emails to people asking them to provide personal information including credit card details."