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INCOME TAXES (Details) - USD ($)
12 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Income Tax Disclosure [Abstract]    
Income tax expense (benefit) at statutory rate $ (93,202) $ 124,269
Income tax adjustment    
Expense not deductible in current period 69,319 0
Imputed interest 476 0
Adjustment of prior year income tax (73,071) 0
Change of valuation allowance 23,407 (32,042)
Income tax expense (benefit) $ (73,071) $ 92,227