Ebay email about ATO

I received an email this morning, addressed directly to me, stating that the ATO want my personal details to assess me for tax on my ebay account. Is this a scam? The message does not appear in my MY EBAY messages inbox but it looked pretty ligit.
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I have just received one too but nothing in my ebay messages. AT the very end it says replies to this email will not be reviewed and responded to.