INCOME TAX PROVISION (Tables)

12 Months Ended

Sep. 30, 2015

Income Tax Disclosure [Abstract]

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

The provision for income taxes is as follows:

	September 30, 2015		September 30, 2014
Current taxes payable
Federal	$	5,594	$	14,048
State		5,506		13,825
Foreign		(10,183)		34,159
Deferred tax asset:		-		-
Deferred tax valuation allowance		-		-
Total	$	917	$	62,032

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Reconciliation of the federal statutory income tax rate to the effective income tax rate is as follows:

	For the Fiscal Year		For the Fiscal Year
	Ended		Ended
	September 30, 2015		September 30, 2014
U.S. statutory rate	34.00	%	34.00	%
State income taxes (net of federal benefit)	9.00		9.00
Permanent differences	(42.97)		(37.40)
Benefit of net operating loss carry-forward	0.00		0.00
Effective rate	0.03	%	5.60	%