Commissioner of Taxes $($SA$)$ v Executor Trustee & Agency Co of South Australia Ltd $($Carden$$s case$)(1938)63$ CLR $108$ is authority for the proposition that:

a$)$ The correct method of determining when income is derived is the method that is always prescribed by legislation.

b$)$ The accruals method is always favourable to the cash method.

c$)$ The correct method of determining when income is derived is the method that gives a substantially correct reflex of the taxpayer$$s true income.

d$)$ The cash method is always favourable to the accrual$$s method.