Paul is a lawyer. Up until 31 March 2020 he was in sole practice with 2 employees who were completing their law qualifications. Paul has always accounted for his income on a cash basis. On 1 April 2020, Paul formed a partnership with his 2 former employees who have now qualified as lawyers. The partnership accounts for income on an accruals basis. In April 2020, Paul received $15,000 of outstanding fees related to services performed during the 2020 income year. Relying on the decision in Henderson v FC of T 70 ATC 4016, Paul wants to argue that he should not be assessed on the $15,000 received because he has changed his accounting basis. Discuss whether Pauls argument will succeed in court.