INCOME TAXES (Tables)

3 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

	Three Months Ended						Year Ended
	December 31,						September 30,
	2019			2018			2019			2018
Income tax expense (benefit) at statutory rate	$	(15,933	)	$	(19,941	)	$	(93,202	)	$	124,269
Income tax adjustment
Expense not deductible in current period		—			—			69,319			—
Imputed interest		92			—			476			—
Adjustment of prior year income tax		—			—			(73,071	)		—
Change of valuation allowance		15,841			—			23,407			(32,042	)
Income tax expense (benefit)	$	—		$	(19,941	)	$	(73,071	)	$	92,227

Schedule of net deferred tax assets

		September 30,			September 30,			December 31,			December 31,
		2019			2018			2019			2018
Operating loss carry forward	$	23,407		$	32,042		$	39,248		$	19,941
Net operating losses utilized					(32,042	)
Valuation allowance		(23,407	)		(32,042	)		(39,248	)		—
Deferred tax asset	$	—		$	—		$	—		$	19,941