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He lives in public housing, has two young children and works as an itinerant truck driver.

The media has of course since revealed that he is not in fact the Messiah, but his job was already done.

that's money we don't have to spend at the bottom end.

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It follows, as night follows day, that eventually Duncan is going to get more work delivering bread to the cafe to feed the ,000 toaster (which apparently can churn out 1,000 slices an hour).

What's not to love in that equation of economic turbo-charging?

O'Dwyer was stating in simple language the theory of supply-side, or "trickle-down", economics.

It is the central economic foundation of the great neo-liberal experiment which has dominated Western economies since Ronald Reagan took office in 1981.

Duncan asked the panel why the income tax cuts in the budget will only go to rich people who won't notice them, when a small cut would change the lives of people in his position.

After failing to get a straight answer from Assistant Treasurer Kelly O'Dwyer, Duncan tried again:"Low-income earners lose more money, because every penny we pay in tax, is ...

Well, let's test the theory with an another small business owner - me.

I run a business that turns over between million and million a year, so we will be getting the exciting tax cut O'Dwyer is offering. No, we won't, and it isn't because we're greedy lawyers. For starters, O'Dwyer was talking rubbish to Duncan.

She conflated the income tax cut (which will reduce the tax rate for businesses with revenue below million to 27.5 per cent) with the budget's expansion of the accelerated depreciation concession which allows small businesses to immediately deduct the full cost of capital expenditure on items costing up to ,000, instead of depreciating it over a number of years.

Thus the ,000 toaster; it has nothing to do with the tax cut.

The ultimate owners of companies are people, and they pay income tax on their dividend earnings. It's true that two types of companies and shareholders will derive a net benefit from a company tax cut.