Best friends Emily and Lesley go on a road trip to the desert. When Emily decides to get off the highway and take a "short cut," they become the target of a relentless and psychotic trucker who forces them to play a deadly game of cat and mouse.

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.