I work in the UK to Australia pension transfer area, advising on transfer plans and their tax implications both in the UK and Australia (I practice in both jurisdictions).
I have been asked by a pension administrator in Australia to recommend a UK accountant who can assist their Australian tax resident clients who have, probably without realising it, incurred the unauthorised payments charge of 40% (which is taxed as income tax and therefore subject to self-assessment and interest and Schedule 41 penalties).
The charge has arisen because they have used UK pension money transferred to the Australian superannuation regime to purchase taxable property as an investment (in this case residential property for letting) within their Self Managed Superannuation Funds. The clients will shortly be notified by the administrator of their UK prospective tax liability and will be advised to seek assistance from a UK accountant practised in this area. Paperwork to minimise liability might be required (because the investment may have come from mixed funds), liaison with HMRC, and presentation of mitigation.