Note 9 - Income Tax (Tables)

6 Months Ended

Mar. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Components of deferred tax assets as of March 31, 2019 and September 30, 2018 are as follows:

	March 31, 2019			September 30, 2018
Net deferred tax assets – Non-current:
Expected income tax benefit from NOL carry-forwards	$	1,577,406		$	1,571,957
Less valuation allowance		(1,577,406	)		(1,571,957	)
Deferred tax assets, net of valuation allowance	$	-		$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2019			2018
Federal statutory income tax expense (benefit) rate		(21.00	)%		(34.00	)%
Federal income tax rate difference		-	%		19.00	%
State statutory income tax (benefit) rate, net of effect of state income tax deductible to federal income tax		(7.51	)%		(7.51	)%
California State minimum income tax		0.72	%		-	%
Change in valuation allowance on net operating loss carry-forwards		28.51	%		22.51	%
Effective income tax rate		0.72	%		0.00	%

	2019			2018
Federal statutory income tax expense (benefit) rate		(21.00	)%		(34.00	)%
Federal income tax rate difference		-	%		19.00	%
State statutory income tax (benefit) rate, net of effect of state income tax deductible to federal income tax		(7.51	)%		(7.51	)%
California State minimum income tax		1.64	%		-	%
Change in valuation allowance on net operating loss carry-forwards		28.51	%		22.51	%
Effective income tax rate		1.64	%		0.00	%