2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2016

Accounting Policies [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

We measure certain financial instruments at fair value on a recurring basis. Assets and liabilities measured at fair value on a recurring basis are as follows at March 31, 2016:

	Total		(Level 1)		(Level 2)		(Level 3)
Liabilities
Derivative Liability	$	341,349	$	-	$	-	$	341,349
Convertible Promissory Notes, net of discount	$	219,082	$	-	$	-	$	219,082
Total Liabilities measured at fair value	$	560,431	$	-	$	-	$	560,431

Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The following is a reconciliation of the derivative liability for which Level 3 inputs were used in determining the approximate fair value:

Balance as of October 1, 2015	$	622,201
Fair value of derivative liabilities issued		13,539
Net Gain on change in derivative liability		(294,391	)
Ending balance as of March 31, 2016	$	341,349