"The new accounting standard for leases, AASB 16/IFRS 16, has introduced:"

		a single lessee accounting model for all leases with a term of less than 12 months.
		a multi lessee accounting model for all leases with a term of more than 12 months.
		a multi lessee accounting model for all leases with a term of less than 12 months.
		a single lessee accounting model for all leases with a term of more than 12 months (and above a minimum asset cost).

"Political contracts refer to the relationship between an entity and the following parties, except:"

		trade unions.
		creditors.
		government.
		lobby groups.