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INCOME TAXES
 6 Months Ended
Mar. 31, 2017
Income Tax Disclosure [Abstract]  
INCOME TAXES
INCOME TAXES
 
The components of earnings (loss) before income taxes, after adjusting the earnings (loss) for non-controlling interests, are as follows:
 
 
Three months ended 
 March 31,
 
Six months ended 
 March 31,
 
2017
 
2016
 
2017
 
2016
United States
$
(651,000
)
 
$
(682,000
)
 
$
1,411,000

 
$
(1,408,000
)
Canada
(251,000
)
 
(1,190,000
)
 
(619,000
)
 
(2,066,000
)
 
$
(902,000
)
 
$
(1,872,000
)
 
$
792,000

 
$
(3,474,000
)

 
The components of the income tax benefit are as follows:
 
Three months ended 
 March 31,
 
Six months ended 
 March 31,
 
2017
 
2016
 
2017
 
2016
Current
$
(276,000
)
 
$
(159,000
)
 
$
(348,000
)
 
$
(368,000
)
Deferred
(11,000
)
 
(105,000
)
 
114,000

 
(89,000
)
 
$
(287,000
)
 
$
(264,000
)
 
$
(234,000
)
 
$
(457,000
)

 
Consolidated taxes do not bear a customary relationship to pretax results due primarily to the fact that the Company is taxed separately in Canada based on Canadian source operations and in the U.S. based on consolidated operations, and essentially all deferred tax assets, net of relevant offsetting deferred tax liabilities, are not estimated to have a future benefit as tax credits or deductions. In addition, income from our non-controlling interest in the Kukio Resort land development partnerships is treated as non-unitary for state of Hawaii unitary filing purposes, thus unitary Hawaii losses provide limited sheltering of such non-unitary income.