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Income Taxes
 3 Months Ended
Dec. 31, 2017
Income Tax Disclosure [Abstract]  
Income Tax Disclosure [Text Block]
Income Taxes
On December 22, 2017, HR-1, formerly referred to as the Tax Cuts and Jobs Act (“Act”), was enacted, which made significant revisions to federal income tax laws, including lowering the corporate income tax rate to 21% from 35% effective January 1, 2018, overhauling the taxation of income earned outside the United States and eliminating or limiting certain deductions.
Our deferred tax assets and liabilities are provided at the enacted tax rates in effect when we expect to recognize the related tax expenses or benefits. The average of these rates varies slightly from year to year but historically has been approximately 39%. With the legislation changing enacted rates taking place in the current quarter, we have remeasured our deferred tax items at an average rate of approximately 25%. This resulted in a provisional income tax benefit of $42.6 million, which is subject to change, if necessary, as we continue to analyze certain aspects of the Act and refine our calculations. We do not expect changes to this amount to be material.
The Act also imposes a one-time transition tax on the undistributed, non-previously taxed, post-1986 foreign “earnings and profits” (as defined by the IRS) of certain U.S.-owned corporations. Determination of our transition tax liability requires us to calculate foreign earnings and profits going back to 1992, which in many cases requires information that is not readily available, and then to assess our historical overall foreign loss position and the applicability of certain foreign tax credits. We are gathering this information and completing these calculations, but we are unable at this time to reasonably estimate our transition tax liability, and therefore we have not recorded any amount for this tax at December 31, 2017.
In addition to the deferred tax remeasurement item discussed above, our income tax benefit includes federal income tax expense on our current period earnings at a full-year blended rate of 24.5%, since the rate reduction in the Act is effective on January 1, 2018. The reconciliation between the U.S. federal statutory income tax rate and the effective tax rate is presented below.
 
Three months ended
 
December 31,
 
2017
 
2016
U.S. federal statutory income tax rate
24.5
 %
 
35.0
 %
Adjustments to reconcile to the effective tax rate:
 
 
 
State income taxes, net of federal benefit
4.3

 
3.9

Valuation allowance adjustment related to stock compensation
(5.7
)
 
—

Excess tax benefits related to stock compensation
(2.8
)
 
(7.6
)
Domestic production activities deduction
(1.6
)
 
(3.3
)
Tax credits
(0.9
)
 
(0.8
)
Other
0.5

 
0.8

 
18.3
 %
 
28.0
 %
Remeasurement of deferred taxes for change in rates
(278.4
)
 
—

Effective income tax rate
(260.1
)%
 
28.0
 %

At December 31, 2017 and September 30, 2017, the gross liabilities for unrecognized income tax benefits were $3.1 million and $3.0 million, respectively.
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
The reconciliation between the U.S. federal statutory income tax rate and the effective tax rate is presented below.
 
Three months ended
 
December 31,
 
2017
 
2016
U.S. federal statutory income tax rate
24.5
 %
 
35.0
 %
Adjustments to reconcile to the effective tax rate:
 
 
 
State income taxes, net of federal benefit
4.3

 
3.9

Valuation allowance adjustment related to stock compensation
(5.7
)
 
—

Excess tax benefits related to stock compensation
(2.8
)
 
(7.6
)
Domestic production activities deduction
(1.6
)
 
(3.3
)
Tax credits
(0.9
)
 
(0.8
)
Other
0.5

 
0.8

 
18.3
 %
 
28.0
 %
Remeasurement of deferred taxes for change in rates
(278.4
)
 
—

Effective income tax rate
(260.1
)%
 
28.0
 %