Aussie bargain specials|[US] PlayStation Plus 12 Month Membership Digital Code $39.39
53% off the RRP, first time it's been sub-$40? Not bad timing if you were planning on picking up a PS5 on release (codes will stack), especially with all of the new games being added to PS Plus for PS5 owners.
https://www.ozbargain.com.au/node/567044
Instructions to make a US PSN account
https://www.ozbargain.com.au/node/567044
Instructions to make a US PSN account