INCOME TAXES	9 Months Ended
Jun. 30, 2012
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The provision for income taxes as a percentage of income from operations before income taxes was (140.9)% for the nine months ended June 30, 2012 compared to 0.7% for the comparable period in the prior year. Our effective tax rate is primarily impacted by withholding taxes on certain foreign income in 2012 and by Federal net operating losses (“NOLs”) for which no tax benefit is recorded since it is not more likely than not that we will ultimately realize the related net deferred tax assets. Because we have historically experienced net tax losses, the benefits of which resulted in recognized deferred tax assets, we have placed a valuation allowance against our otherwise recognizable deferred tax assets. At June 30, 2012, we had approximately $83.7 million of Federal NOLs that can be used in future tax years. Of this amount, $59.5 million is subject to an annual limitation of $3.1 million caused by a prior year “ownership change,” as defined in Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”). In general, a Section 382 ownership change occurs if there is a cumulative change in Vitesse's ownership by “5%” shareholders (as defined in the Code) that exceeds 50 percentage points over a rolling three-year period. An ownership change generally affects the rate at which NOLs and potentially other deferred tax assets are permitted to offset future taxable income. If an additional ownership change occurred during the current year or should one occur in the future, our ability to utilize our NOL carryforwards and other deferred tax assets to offset future taxable income may be significantly limited. Therefore, the value and recoverability of our NOLs could be further diminished as a result of an additional ownership change.

INCOME TAXES

9 Months Ended

Jun. 30, 2012

The provision for income taxes as a percentage of income from operations before income taxes was (140.9)% for the nine months ended June 30, 2012 compared to 0.7% for the comparable period in the prior year. Our effective tax rate is primarily impacted by withholding taxes on certain foreign income in 2012 and by Federal net operating losses (“NOLs”) for which no tax benefit is recorded since it is not more likely than not that we will ultimately realize the related net deferred tax assets.

Because we have historically experienced net tax losses, the benefits of which resulted in recognized deferred tax assets, we have placed a valuation allowance against our otherwise recognizable deferred tax assets. At June 30, 2012, we had approximately $83.7 million of Federal NOLs that can be used in future tax years. Of this amount, $59.5 million is subject to an annual limitation of $3.1 million caused by a prior year “ownership change,” as defined in Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”). In general, a Section 382 ownership change occurs if there is a cumulative change in Vitesse's ownership by “5%” shareholders (as defined in the Code) that exceeds 50 percentage points over a rolling three-year period. An ownership change generally affects the rate at which NOLs and potentially other deferred tax assets are permitted to offset future taxable income. If an additional ownership change occurred during the current year or should one occur in the future, our ability to utilize our NOL carryforwards and other deferred tax assets to offset future taxable income may be significantly limited. Therefore, the value and recoverability of our NOLs could be further diminished as a result of an additional ownership change.