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INCOME TAXES
 3 Months Ended
Dec. 31, 2019
Income Tax Disclosure [Abstract]  
INCOME TAXES
INCOME TAXES
 
The components of loss before income taxes, after adjusting the loss for non-controlling interests, are as follows:
 
 
Three months ended 
 December 31,
 
 
2019
 
2018
United States
 
$
(147,000
)
 
$
(1,124,000
)
Canada
 
(269,000
)
 
(3,581,000
)
 
 
$
(416,000
)
 
$
(4,705,000
)

 
The components of the income tax benefit are as follows:
 
Three months ended 
 December 31,
 
2019
 
2018
Current
$
7,000

 
$
(33,000
)
Deferred
(9,000
)
 
(72,000
)
 
$
(2,000
)
 
$
(105,000
)


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 and any amounts estimated to be realizable through tax carryback strategies, are not estimated to have a future benefit as tax credits or deductions. 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.