Tread carefully with the taxman, it can be a game of hit and miss THIS is the tale of two people who, more or less, performed the same transactions. One was handed a tax penalty while the other avoided any punishment. I'll start with the person who escaped the penalty. During the 2008-09 financial year, John Dowling withdrew $294,000 out of his superannuation fund as a lump sum and contributed this money into his wife's super fund.