Be careful, there is a new phishing scam in circulation purporting to be from the ATO. It claims to be a “tax agent report – delayed returns” however the email contains malware so don’t open it. The scam email appears to be from an @ato.gov.au email address and displays as being sent from:
Australian Taxation Office
Australian Taxation Office – CAS_no_reply@ato.gov.au, or
CAS_no_reply@ato.gov.au