INCOME TAXES (Tables)

6 Months Ended

Mar. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of effective income tax rate reconciliation

	Six Months Ended March 31, 2022			Six Months Ended March 31, 2021
Statutory U.S. Federal Income Tax Rate		21	%		21	%
State Income Taxes		5	%		5	%
Change in Valuation Allowance		(26	)%		(26	)%
Effective Income Tax Rate		—			—

Schedule of valuation allowance

	Six Months Ended March 31, 2022		Six Months Ended March 31, 2021
Tax credit (expense) at statutory rate (26%)	$	3,017	$	11,538
Increase in valuation allowance		3,017		(11,538	)
Net deferred tax assets	$	—	$	—