Income Tax (Tables)

6 Months Ended

Mar. 31, 2021

Income Tax Disclosure [Abstract]

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

Components of deferred tax assets as of March 31, 2021 and September 30, 2020 are as follows:

	March 31, 2021			September 30, 2020
Net deferred tax assets:
Expected income tax benefit from NOL carry-forwards	$	1,228,139		$	1,218,780
Lease expense under ASU 842		495			390
Less valuation allowance		(1,228,634	)		(1,219,170	)
Deferred tax assets, net of valuation allowance	$	-		$	-

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

	2021			2020
Federal statutory income tax expense (benefit) rate		(21.00	)%		(21.00	)%
Federal income tax rate difference		0.00	%		0.00	%
Permanent difference		0.99	%		0.00	%
State statutory income tax (benefit) rate, net of effect of state income tax deductible to federal income tax		(6.97	)%		(6.98	)%
Change in valuation allowance on net operating loss carry-forwards		34.68	%		40.54	%
Effective income tax rate		7.70	%		12.56	%

	2021			2020
Federal statutory income tax expense (benefit) rate		21.00	%		(21.00	)%
Federal income tax rate difference		0.00	%		0.00	%
Permanent difference		0.36	%		0.00	%
State statutory income tax (benefit) rate, net of effect of state income tax deductible to federal income tax		6.98	%		(6.98	)%
Change in valuation allowance on net operating loss carry-forwards		(23.42	)%		87.50	%
Effective income tax rate		4.92	%		59.52	%