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Income Taxes
3 Months Ended
Dec. 31, 2013
Income Taxes

9. Income Taxes

Effective Tax Rate

The effective income tax rate for the three months ended December 31, 2013 was 37.5% compared to 33.2% for the three months ended December 31, 2012. The provision for income taxes during interim quarterly reporting periods is based on our estimates of the effective tax rates for the respective full fiscal year. The effective tax rate in any quarter can also be affected positively or negatively by adjustments that are required to be reported in the specific quarter of resolution. Our effective tax rate year over year was negatively impacted by: the expiration of the U.S. Federal Research and Development credit; a one-time state audit adjustment incurred in the three months ended December 31, 2013; an adjustment for deferred tax assets due to a change in the tax rate of one of our international jurisdictions; and a higher percentage of revenue expected in higher taxing jurisdictions.

The total unrecognized tax benefit for uncertain tax positions at December 31, 2013 and September 30, 2013 is estimated to be approximately $6.3 million and $9.0 million, respectively. We recognize interest expense related to unrecognized tax benefits and penalties as part of the provision for income taxes in our condensed consolidated statements of income and comprehensive income. As of December 31, 2013 and September 30, 2013, we have accrued interest of $0.4 million and $0.9 million, respectively, related to unrecognized tax benefits.