Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) If a lease requires accounts to be produced for outgoings, the lease may include a provision (a method provision ) stating whether the accounts must be produced using a cash or accrual method of accounting.
(2) If the lease does not include a method provision, accounts for outgoings under the lease must be produced using a cash method of accounting until the lessor tells the tenant otherwise in writing.