v2.4.0.6
6. INCOME TAXES (Tables)
12 Months Ended
Sep. 30, 2012
Income Tax Disclosure [Abstract]  
Net deferred tax assets
Deferred tax assets:   2012     2011  
Net operating loss carry forward   $ 2,083,223     $ 1,158,146  
                 
Total deferred tax assets   $ 729,128     $ 405,351  
Less: Valuation allowance     (729,128 )     (405,351 )
Net deferred tax assets   $ -     $ -  
Reconciliation between the statutory rate and the effective tax rate
    2012     2011  
Federal statutory tax rate     (35.0 )%     (35.0 )%
Stock-based compensation     5.0 %     12.0 %
Interest accretion     7.0 %     6.0 %
Loss on extinguishment     5.0 %     0 %
Valuation allowance     18.0 %     17.0 %
      - %     - %