Bret and Jemaine finally have a conflict.

This is the one we’ve been waiting for.

During the first season of “Flight of the Conchords”, the show crossed into greatness territory a few times, with the best example being the episode where Jemaine imitated David Bowie. (“The funky, funky eye patch”)

While there’s no imitations this time — and really, you can’t top the Bowie — that same great level was finally hit when Jemaine decided to start dating an Australian girl.

Among New Zealanders, there’s apparently no worse thing you can do than be with an Australian — even Jemaine recoils in horror after realizing he’s at her apartment after a drunk night out. (It’s hilarious how he comes to realize it, after seeing Men At Work posters, koala portraits and empty Foster’s cans.)

Put it this way, when asked what kind of accent his new girlfriend has, Jemaine asked: “Is it the evil twin of our accents?”

But he does, which allows this episode to do something no other really has during the entire second season — let Bret and Jemaine play off each other. This is basically the first genuine conflict the two have had since the second season began, and it’s awesome to watch.

Jemaine and his Aussie girl, Keitha.

Bret wants to try and sabotage the relationship by leaving a voice message — er, “answerphone” message — and trying to pass it off as Jemaine’s girlfriend, Keitha. It’s painfully obvious it’s Bret, but he tries desperately to sell it.

(And Keitha is basically every Australian stereotype come to life — both her parents are criminals, she’s a slob, and her accent makes her unintelligible to the New Zealanders in the cast.)

The songs here are also at a very high level — from the opening Euro-trash disco song the title of which I can’t exactly repeat (but it involves the all-too-familiar situation for guys when there’s too many men in a club) to the second song that may be the best of the season so far.

Jemaine takes on the role of chronicler of past girlfriends in “Wonky Eyed Girl”, but he does so with a real panache, almost giving his voice a Ray Davies vibe. It’s equally hilarious and wistful. The video work is goofy — and is really the only place where director Michel Gondry shows off his weird side.

While I was looking forward to Gondry’s work here, I was expecting something more along the lines of “The Science of Sleep” or “Eternal Sunshine of the Spotless Mind”, full of inventive weirdness. Instead, I came away admiring Gondry’s restraint, allowing Bret and Jemaine to really work well together.