INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2016

Income Tax Disclosure [Abstract]

Schedule of Income Before Income Tax, Domestic and Foreign

Domestic and foreign income before income taxes for the three-year period ended September 30, 2016 is as follows: 

(In thousands)	Fiscal 2016		Fiscal 2015		Fiscal 2014
Domestic income (loss)	$	99,822	$	22,788	$	(36,756	)
Foreign income	212,933		456,182		434,049
Income before income taxes	$	312,755	$	478,970	$	397,293

Schedule of Components of Income Tax Provision (Benefit)

The provision (benefit) for domestic and foreign taxes on income consists of the following:

(In thousands)	Fiscal 2016			Fiscal 2015			Fiscal 2014
Current—domestic	$	2,454		$	453		$	773
Deferred—domestic	13,019			(4,061		)	(980		)
Current—foreign	32,480			48,691			56,968
Deferred—foreign	(470		)	1,314			(290		)
Provision for income taxes	$	47,483		$	46,397		$	56,471

Schedule of Deferred Tax Assets and Liabilities

The components of the deferred income tax assets (liabilities) as of September 30, 2016 and 2015 are as follows: 

	September 30,
(In thousands)	2016			2015
Deferred tax assets:
Net operating loss carryforwards	$	—		$	22,930
Tax credit carryforwards	2,831			2,464
Stock option compensation expense	11,801			10,924
Debt issuance costs	251			221
Basis difference in fleet spares	4,310			—
Book accruals	3,189			3,064
	22,382			39,603
Deferred tax liabilities:
Difference in book and tax basis of equipment	(209		)	(209		)
Deferred dividend withholding tax	(1,202		)	(907		)
Other timing differences	(199		)	(1,422		)
	(1,610		)	(2,538		)
Net deferred tax assets (liabilities) before valuation allowance	20,772			37,065
Valuation allowance	(21,808		)	(38,573		)
Net deferred tax liabilities	$	(1,036	)	$	(1,508	)

Schedule of Unrecognized Tax Benefits Roll Forward

A summary of activity related to the net uncertain tax positions including penalties and interest for fiscal year 2016 is as follows:

	Liability for Uncertain
(In thousands)	Tax Positions
Balance at October 1, 2015	$	13,775
Increases as a result of tax positions taken during the current period	1,268
Increases as a result of tax positions taken in prior periods	2,347
Decreases due to the lapse of the applicable statute of limitations	(1,337		)
Balance at September 30, 2016	$	16,053

Schedule of Effective Income Tax Rate Reconciliation

The differences between the United States statutory and our effective income tax rate are as follows:

	Fiscal 2016		Fiscal 2015		Fiscal 2014
Statutory income tax rate	35	%	35	%	35	%
Resolution of prior period tax items	—		—		—
Increase in tax rate resulting from:
Valuation allowance	—		—		2
Increases to the reserve for uncertain tax positions	1		—		1
Decrease in tax rate resulting from:
Release of valuation allowance	(5	)	(3	)	—
Foreign tax rate differentials, net of foreign tax credit utilization	(16	)	(22	)	(24	)
Effective income tax rate	15	%	10	%	14	%