SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Table Text Block]

Property and equipment are stated at cost, and are depreciated using straight line over its estimated useful lives:

Leasehold improvements	Length of the lease
Computer software and equipment	3 Years
Furniture & fixtures	5 Years
Machinery & equipment	5 Years

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	For the Three Months Ended
	December 31,
	2019			2018

Profit (Loss) to common shareholders (Numerator)	$	(101,664	)	$	1,406,086

Weighted average number of common shares outstanding (Denominator)		1,601,887,744			1,493,447,518
Effect of convertible notes		-			-
Weighted average number of ordinary shares in issue		1,601,887,744			1,493,447,518

Basic earnings (loss) per share	$	(0.00	)	$	0.00

	For the Three Months Ended
	December 31,
	2019			2018

Profit (Loss) to common shareholders (Numerator)	$	(101,664	)	$	1,406,086

Weighted average number of common shares outstanding (Denominator)		1,601,887,744			1,493,447,518
Effect of convertible notes		-			4,048,236,102
Weighted average number of ordinary shares in issue		1,601,887,744			5,541,683,620

Diluted earnings (loss) per share	$	(0.00	)	$	0.00

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. The Company had no assets that are required to be valued on a recurring basis as of December 31, 2019 and 2018. The Company had liabilities that are required to be measured at fair value on a recurring basis as follows at December 31, 2019 and 2018:

	Total		(Level 1)		(Level 2)		(Level 3)

Assets:	$	-	$	-	$	-	$	-

Liabilities:

Derivative Liability at fair value as of December 31, 2019	$	1,961,729	$	-	$	-	$	1,961,729

Derivative Liability at fair value as of September 30, 2019	$	1,945,650	$	-	$	-	$	1,945,650

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 September 30, 2019	$	1,945,650
Net Loss on change in derivative liability		16,079
Ending balance as of December 31, 2019	$	1,961,729