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ACCRUED LIABILITIES
12 Months Ended
Sep. 30, 2011
Payables and Accruals [Abstract] 
Accounts Payable and Accrued Liabilities Disclosure [Text Block]
NOTE 5 ACCRUED LIABILITIES

During the year ended September 30, 2005, the Company was relieved of both its Federal Tax lien of $1,046 and its Judgment lien of $55,673 for back payroll taxes. The Company has reclassified this liability as other income.