A struggling widower businessman finds a new tax loophole offered in Australia to same sex couples. Needing a tax break, he cajoles his best friend, also a widower, into filing papers indicating they are a gay couple living together and assuring him that the small town (population 652) they live in will never have a clue. However, their return letter from the government pops open and the town busybody soon has it spread all over town without the two men s knowledge. Meanwhile, the letter tells the men that a tax inspector will be coming to investigate their claim. The two decide they have to learn to act gay, so they get lessons from a local hair dresser and visit a gay nightclub in Sydney.