DEFERRED TAX ASSETS (TABLES)

12 Months Ended

Sep. 30, 2012

Deferred Tax Assets

Deferred Tax Assets

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:

Deferred tax asset attributable to:		2012		2011
Net operating loss carryover	$	1,427,200	$	1,527,790
Less: valuation allowance		(1,427,200		(1,527,790)
Net deferred tax asset	$	0	$	0