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INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2019
Income Tax Disclosure [Abstract]  
Schedule of provision for income taxes

 

 

Year Ended September 30,

 

 

 

2019

 

 

2018

 

Income tax expense (benefit) at statutory rate

 

$ (93,202 )

 

$ 124,269

 

Income tax adjustment

 

 

 

 

 

 

 

 

Expense not deductible in current period

 

 

69,319

 

 

 

-

 

Imputed interest

 

 

476

 

 

 

-

 

Adjustment of prior year income tax

 

 

(73,071 )

 

 

-

 

Change of valuation allowance

 

 

23,407

 

 

 

(32,042 )

Income tax expense (benefit)

 

$ (73,071 )

 

$ 92,227

 

Schedule of net deferred tax assets

 

 

September 30,

 

 

September 30,

 

 

 

2019

 

 

2018

 

Operating loss carry forward

 

$ 23,407

 

 

$ 32,042

 

Operating losses utilized

 

 

-

 

 

 

(32,042 )

Valuation allowance

 

 

(23,407 )

 

 

-

 

Deferred tax asset

 

$ -

 

 

$ -