NZ IRD Scam - Be Warned

This morning while doing a quick check of my spam folder I came across a scam e-mail from someone pretending to be New Zealand's Inland Revenue Department. They were telling me that I was owed a refund of over $1000 and all I had to do was click on a link and fill in a form.

The most terrifying thing about this scam is its potential to catch people out through its use of a legitimate looking link.
While the link appears to take you to www.ird.govt.nz/income-tax-individual/ (a legitimate website operated by the actual ird) the link itself will take you somewhere else entirely if you choose to click on it. In fact if you hover over it and inspect where it's going to send you it tells you the link will send you to
http://www.ingelam.cl/ingelam.php
This is a Chilean domain, not a New Zealand domain.
I have not visited it myself and would strongly advise you against visiting it yourself.
In the least dangerous scenario it will look like the official IRD site and ask you to submit personal details that will be used to steal your money or identity.
However it is also entirely possible that it will steal data more surreptitiously as well/instead through infecting your computer with malware that could track personal and financial details and send them to the scammer.

Reasons to believe it is a scam:
- It sends you to a site that differs from the one it says it is sending you to
- The IRD does not usually communicate via e-mail
- The IRD does not usually inform you that you are due a refund (although you can ask them to check to see if you are due for a refund for free by calling them)
- Our Tax year ends on March 31st, this e-mail was received in December
- The refund is specified in NZ dollars, I've never received anything from the IRD that has specified an amount in this fashion
- The e-mail is addressed to undisclosed recipients (meaning it was sent to a lot of people)
- There is no mention of a name or IRD number, these would be required in order to make a refund calculation

The E-mail Itself:

After the last annual calculations of your fiscal activity, we have determined that you
are eligible to receive a tax refund of 1,478.20 NZ Dollars. Please submit the tax refund
request and allow us 2-3 days in order to process it.

Click link below to submit your tax refund request.

www.ird.govt.nz/income-tax-individual/ 

Note : A refund can be delayed a variety of reasons, for example submitting invalid
records or applying after deadline. 

Best Regards
Inland Revenue - Te Tari Taake