Australian Opposition Leader Tony Abbott's reluctance to bow to one of the main demands of three key independents, on Thursday has put Prime Minister Julia Gillard in favor to win support from independents to form minority government.

Abbott on Thursday said the party will only submit its policies for costing by Treasury, if the culprit of an election campaign leak against the Coalition is found.

The three independent Members of Parliament (MPs), who are expected to hold the balance of power in a hung parliament, included the demand for Treasury briefings in a list of seven conditions, which they say need to be met to guarantee their support.

During the election campaign the Opposition refused to submit its policies for costing because a Treasury document which revealed a shortfall in one of its polices was leaked to the media.

Abbott on Wednesday refused to hand over his policies, drawing the ire of independent MPs Tony Windsor and Bob Katter, who said it looked like the Opposition Leader had something to hide.

Speaking on ABC's AM program Wednesday morning, Abbott said the Coalition would only submit its costings when the investigation into the leak was completed.

"Until it is resolved we can't have confidence in the integrity of process," Abbott told ABC's AM program.

"(The leak) was sheer political bastardry, practiced by this Government in a desperate attempt to cling to power."

The independents also want to see the advice prepared by public servants for the new government on how it will implement its plans, however, Abbott, again, opposed this demand.

"You cannot have the frank and fearless advice of the public service prejudiced by releasing it to people for whom it was never intended," he said.

Meanwhile, federal Treasurer Wayne Swan of Labor Party said the Government will provide the independents with any information they need to decide who they will support to form a minority government.

"I think in the circumstances they are in that is entirely legitimate," Swan told Radio National on Wednesday. "This is a unique situation."

The independents have also demanded that the party that comes to power must serve a full term, which Abbott and Labor Leader Julia Gillard have agreed to.

Greens Member of Parliament Adam Bandt, who is not party to the seven-point plan, has indicated he would back a Labor minority government, while the independents are undecided but have stressed they are not a bloc.

One of the independents, Katter dismissed the science of climate change, and argued against carbon and mining taxes, which was in favor of Coalition conversation Party who pledged to scrap the carbon tax if elected.

However, the two other independents, as well as the Greens' member of Parliament on Wednesday called for more speedy action on the environment and backed the original Henry tax review model for a resource super profits tax, which has a disadvantage to the conservative Coalition Party that opposes climate action and mining tax.

Labor and the Coalition are now both locked on 71 seats, with three seats still in doubt as counting of votes continues.