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INCOME TAXES - Components of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Sep. 30, 2022 | Sep. 30, 2021
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DEFERRED TAX ASSETS |  |
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities | $ 80.8 | $ 65.6
Lease liabilities | 70.7 | 71.0
Intangible assets | 60.8 | 0.0
Inventories | 43.2 | 16.8
Convertible debt investments | 25.3 | 0.0
Net operating loss carryovers | 21.7 | 14.2
Foreign tax credit carryovers | 15.0 | 14.9
Accounts receivable | 8.7 | 8.5
Other | 12.5 | 5.0
Gross deferred tax assets | 338.7 | 196.0
Valuation allowance | (40.7) | (32.3)
Total deferred tax assets | 298.0 | 163.7
DEFERRED TAX LIABILITIES |  |
Intangible assets | 0.0 | (73.3)
Lease right-of-use assets | (68.6) | (69.6)
Property, plant and equipment | (65.8) | (55.8)
Outside basis difference in equity investments | (14.8) | (7.2)
Derivative contracts | (10.5) | 0.0
Other | (3.3) | (5.6)
Total deferred tax liabilities | (163.0) | (211.5)
Net deferred tax asset (liability) | $ 135.0 |
Net deferred tax asset (liability) |  | $ (47.8)

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