(1) With reference to the tax concessions made with regard to retirement lump sums claimed on withdrawal or retirement, why are adjustments not made more frequently in order to compensate better for the effects of inflation and fiscal drag; (2) whether present practice is to the benefit of those who claim when a new determination is made and to the disadvantage of those whose claims are considered many years later when the real value of the concession may be substantially reduced; if not, what is the position in this regard; if so, how does (a) his department ensure that all taxpayers are treated equitably and (b) he intend to offset the effect that such a time lapse has on the financial benefit for persons who claim much later?