6/10
Not that new but still funny situations
13 September 2004
Vince the local cinema owner and Ralph an expert on fixing motor bikes agree on a plan to reduce debt by cheating the taxation department. A same sex couple it seems gets certain privileges according to the new taxation laws (and what's more it's retrospective). In the closely knit society of Yackandandah where gossip abounds the two men venture on to dangerous ground by pretending they are a devoted homosexual couple.

While the story itself may not be original, some of the scenes are hilarious. Learning how to walk ( "left-right-left-right-turn and pivot"), seeking out the right clothes ( "You look divine!"), adopting new phrases ("Just sing the song and dance the dance and follow the yellow brick road!") all add up to a multitude of laughs. Boy, are THEY amateurs?

Michael Caton is excellent as a kindhearted mate willing to put himself out for a friend. Paul Hogan is acceptable as the debt ridden pal urging him on. One of the funniest scenes in the whole film is the interview conducted by the taxation officer (Pete Postlethwaite) to test the validity of their application. Glynn Nicholas as the straight guy covering his tracks by assuming a homosexual attitude gives an inspiring performance.

The mannerisms in this farcical presentation are greatly exaggerated. They provide most of the humour. The predicted ending is such a happy one that any offense is hopefully quickly forgiven. Helping out a mate seems the right thing to do but sometimes it can get you into a whole heap of trouble.
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