I called back number (03) 9028 4354 rang once then gets disconnected automatically.

A robocall claiming to be from the ATO and threatening me the police was going to arrest me. If you had a debt or pending legal action with the ATO, you would know it for a long time. The ATO would not put a machine to call you on a delicate matter as this one. From experience, ATO calls are very polite e.g. "Good morning, I would like to speak with Ms. Jane Robertson..."

Spammers: Get an honest job instead of sucking the blood of others! What goes around, comes around.

Pretending to be government agent talking about a case with your tax.