A rather old-fashioned affair.

Vince (Paul Hogan) and Ralph (Michael Caton) live in the small Victorian
town of Yackandandah and have been best mates forever. Vince, is
divorced and lives in the projection room of the cinema he operates
(which is currently screening a 25 year old Aussie film), while Ralph, a
mechanic, lives in the house he once shared with his late wife. When
Vince gets hit with a massive tax bill, he cooks up a scheme to avoid
payment: the government has recently passed a law to allow same sex
couples tax relief so, if he and Ralph pretend to be a couple, that
should solve the problem. Ralph's not too keen, but eventually goes
along; but then they get notice that a tax inspector (Pete
Postlethwaite) is coming to check up on them.

definitely a film aimed at straight, rather than gay, audiences

This is definitely a film aimed at straight, rather than gay, audiences; it's a rather old-fashioned affair, which carries a message of tolerance, but which, at the same time, indulges in some outrageous stereotyping. The character of the town hairdresser, played by Glynn Nicholas, who pretends to be gay so he can seduce the local women but who teaches the mates how to act like poofs, should really have been dropped at first draft stage. Despite embarrassments like this, though, there are some plusses: it's good to see Hoges again, and though his acting range is limited he enters into the spirit of the fun. Michael Caton acts him off the screen and there's a wonderful gallery of excellent character actors in support – Roy Billings, Alan Cassell, Monica Maughan and others. And Kestie Morassi, as Ralph's daughter, is really good too. The widescreen location photography is also a major asset. It'll be interesting to see if the fans of Crocodile Dundee turn out for this one.

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1 hour 40 min