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INCOME TAXES - Provisions for refundable federal income tax at a blended rate (Details) - USD ($)
12 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Income Tax Disclosure [Abstract]    
Income tax expense (benefit) at statutory rate $ (5,224) $ (5,750)
Change in valuation allowance 5,224 5,750
Income tax expense $ 0 $ 0