A Kafkaesque docudrama of an actual case involving a Christchurch small businessman and the New Zealand Inland Revenue Department. Most people can relate to running up against a bureaucrat (especially the tax man), who knows he can cause you trouble if you say something he doesn't like and then proceeds to use his power to hurt you. In this case, the businessman, Dave Henderson refuses to give in and, for the most part, kept his sense of humour.

Island of Java, 1942, during World War II. British Major Jack Celliers arrives at a Japanese prison camp, run by the strict Captain Yonoi. Colonel John Lawrence, who has a profound knowledge of Japanese culture, and Sergeant Hara, brutal and simpleton, will witness the struggle of wills between two men from very different backgrounds who are tragically destined to clash.