My definition of "happiness" would be to find a respected Art Dealer/Valuer standing over a dead body with a gun in his hand and blood everywhere, whilst I am holding a camcorder.

Although it may seem an odd view of happiness, I have a very good reason for it...

I know an amateur painter, a chap who creates garish works of 'art', and being a prize bunny (with little faith in his ability) sells them at markets and on street corners to passersby, for about $50 each.

In Michael Cullen's latest Budget, he created a wonderful tax loophole for rich people to abuse and benefit from ...namely, making all charitable donations fully tax deductible.

Now imagine the situation of purchasing $50 paintings from my friend and a (now incredibly compliant) Art Valuer issuing 'Valuation Certificates' saying they were worth several thousand dollars each ...before 'donating' the paintings to libraries, schools, the City Mission and anyone else I could think of.

Needless to say I would quickly become very charitable ...I am sure the painter could whip up 3 works of art per week (at $50 each) and I would donate them (with a certificate claiming they are worth $10,000 each) thereby sheltering large trading profits from taxation.

That is my definition of happiness....what is yours?