DISCONTINUED OPERATIONS (Tables)

3 Months Ended

Dec. 31, 2015

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of operating results and components of assets and liabilities classified as discontinued operations

	December 31,		September 30,
	2015		2015
Cash	$	10,839	$	18,541
Deferred tax asset		1,716,589		1,720,783
Assets of discontinued operations-current		1,727,428		1,739,324
Property, plant, and equipment, net		-		-
Total assets of discontinued operations		1,727,428		1,739,324
Accounts payable		-		80,345
Accrued expenses and other current liabilities		24,513		21,064
Liabilities of discontinued operations-current		24,513		101,409
Liabilities of discontinued operations-long term		-		-
Total liabilities of discontinued operations		24,513		101,409
Net assets	$	1,702,915	$	1,637,915

S.T. Pipeline, Inc.

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of operating results and components of assets and liabilities classified as discontinued operations

	Three Months Ended		Three Months Ended
	December 31,		December 31,
	2015		2014
Revenue	$	-	$	-
Cost of revenues		-		-
Gross profit		-		-
Selling and administrative expenses		-		-
Income from discontinued operations		-		-
Other income (expense)
Other nonoperating income (expense)		-		-
Gain (loss) on sale of equipment		-		-
		-		-
Income before income taxes		-		-
Income tax benefit		-		(36,842	)
Net income from discontinued operations	$	-	$	36,842