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INCOME TAXES (Details) - USD ($)
3 Months Ended 12 Months Ended
Dec. 31, 2019
Dec. 31, 2018
Sep. 30, 2019
Sep. 30, 2018
Income Tax Disclosure [Abstract]        
Income tax expense (benefit) at statutory rate $ (15,933) $ (19,941) $ (93,202) $ 124,269
Income tax adjustment        
Expense not deductible in current period 0 0 69,319 0
Imputed interest 92 0 476 0
Adjustment of prior year income tax 0 0 (73,071) 0
Change of valuation allowance 15,841 0 23,407 (32,042)
Income tax expense (benefit) $ 0 $ (19,941) $ (73,071) $ 92,227