In the small Australian town of Yackandandah, Vince owns the local cinema and several other businesses, and is having trouble paying his taxes because his ex-wife got everything. The news of a new tax benefit for homosexual couples gives Vince an idea: he and best friend Ralph, a mechanic, can claim to be a couple and receive the benefits. Two complications develop: because of a careless mail delivery person, the postmaster sees their application for benefits and tells one person, and soon the whole town knows. Also, the national government is sending an investigator to make sure the men's relationship is legitimate.