Strange Bedfellows (2004) on Netflix

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.