Follow this process to get a US iTunes account. While the account won't be funded, you will be able to download the free content available through the US iTunes Store. Regularly updated information about which content is free can be found at http://www.itsfreedownloads.com/
The provided website suggests a few sites that you can get your redemption code from, I found that this one worked: http://www.tunecore.com/freealbum
Once you've got your US iTunes account you could also buy US iTunes vouchers off of ebay to fund your account - then you'll be able to purchase singles at US$0.99 instead of the AU$1.69.
Of course, you'll have to have a US address, zip code and phone number to register your account too ;-)
this looks like a scam
are you sure this is no scam and its safe?