18a. INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

Principal components of the Companys deferred tax assets

The principal components of the Company’s deferred tax assets at September 30, 2012 are as follows:

	2012			2011
U.S. operations loss carry forward at statutory rate of 42.6%	$	(1,163,832	)	$	(1,151,090	)
Less Valuation Allowance		1,163,832			1,151,090
Net Deferred Tax Assets		-			-
Change in Valuation allowance	$	-		$	-

A reconciliation of the United States Federal Statutory rate to the Companys effective tax rate

A reconciliation of the United States Federal Statutory rate to the Company’s effective tax rate for the period ended September 30, 2012 and 2011 is as follows:

	2012			2011
Federal Statutory Rate		-42.6	%		-42.6	%
Increase in Income Taxes Resulting from:
Change in Valuation allowance		42.6	%		42.6	%
Effective Tax Rate		0.0	%		0.0	%