INCOME TAXES (Tables)

6 Months Ended

Mar. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The reconciliation of the U.S. statutory income tax rate to the Company’s effective income tax rate is as follows :

	Three months ended  March 31,						Six Months Ended  March 31,
	2013			2012			2013			2012
Income tax at USA statutory rate (34%)	$	1,980		$	(219,194	)	$	(214,491	)	$	(320,743	)
Foreign rate differential		(21,976	)		138,608			95,440			202,823
Expenses not deductible for tax (share-based payment)		30,689			12,508			61,378			25,016
Others		(10,693	)		(392,476	)		57,673			(338,885	)
Income tax credit	$	-		$	(460,554	)	$	-		$	(431,789	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The primary components of temporary differences which might give rise to the Company’s deferred tax assets as at March 31, 2013 and September 30, 2012 were as follows:

	As of
	March 31, 2013			September 30, 2012
Balance	$	157,063		$	54,865
USA		-			-
Hong Kong		5,699			37,002
PRC		51,974			65,196
		214,736			157,063
Less: valuation allowance		(214,736	)		(157,063	)
Deferred income tax benefit, net of valuation allowance	$	-		$	-

Schedule Of Components Of Income Tax Payable [Table Text Block]

Income tax payable in the Consolidated Balance Sheets is comprised as follows:

	March 31, 2013		September 30,, 2012
Balance brought forward	$	-	$	(263,417	)
Current tax provision for the period/year		-		237,055
Tax paid during the period/year		-		26,362
Balance brought forward	$	-	$	-