v2.4.0.6

7. INCOME TAXES (Tables) | 12 Months Ended
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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 | %
|  |  | - | % |  |  | - | %

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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