PROVISION FOR INCOME TAXES (Tables)

6 Months Ended

Dec. 31, 2017

Dec. 31, 2016

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

		For the six months ended
		December 31, 2017
		Amount			Tax Effect (35%)
Loss before income tax	$	1,982,275			693,796
Shares issued for interest expenses		-			-
Non-cash interest expense		(374,470	)		(131,065	)
Gain on change in fair value of derivative liability and extinguishment of debt		689,034			241,162
Loss on extinguishment of liability		(108,860	)		(38,101	)
Amortization of debt discount		(1,484,829	)		(519,690	)
Total		703,150			246,103
Valuation allowance		(703,150	)		(246,103	)
Net deferred tax asset (liability)	$	-		$	-

		For the six months ended
		December 31, 2016
		Amount			Tax Effect (35%)
Loss before income tax	$	2,803,543		$	981,240
Shares issued for interest expenses		(2,402	)		(841	)
Non-cash interest expense		(258,994	)		(90,648	)
Loss on change in fair value of derivative liability		(1,381,409	)		(483,493	)
Loss on extinguishment of liability		-			-
Amortization of debt discount		(546,358	)		(191,225	)
Total		614,380			215,033
Valuation allowance		(614,380	)		(215,033	)
Net deferred tax asset (liability)	$	-		$	-