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INCOME TAXES
 3 Months Ended
Dec. 28, 2013
Income Tax Disclosure [Abstract]  
INCOME TAXES
INCOME TAXES
The following table reflects the provision for income taxes and the effective tax rate for the three months ended December 28, 2013 and December 29, 2012: 
 
Three months ended
(dollar amounts in thousands)
December 28, 2013
 
December 29, 2012
(Loss) Income from operations before income taxes
$
(2,048
)
 
$
4,379

(Benefit) Provision for income taxes
(91
)
 
775

Net (loss) income
$
(1,957
)
 
$
3,604

 
 
 
 
Effective tax rate
4.4
%
 
17.7
%


For the three months ended December 28, 2013 and December 29, 2012, the effective income tax rate differed from the federal statutory rate primarily due to tax from foreign operations at a lower effective tax rate than the U.S. statutory rate, and the impact of tax holidays, offset by an increase for deferred taxes on unremitted earnings, other U.S. deferred taxes and additional foreign expenses or benefits related to returns filed in the current period.
The effective tax rate for the period ended December 28, 2013 of 4.4% decreased from the effective rate for the fiscal period ended September 28, 2013 of 11.0% primarily due to certain immaterial changes in estimates that were recorded upon filing tax returns in foreign jurisdictions offset by the withholding tax expense recognized in a foreign jurisdiction.
The Company's future effective tax rate would be affected if earnings were lower than anticipated in countries where it has lower statutory rates and higher than anticipated in countries where it has higher statutory rates, by changes in the valuation of its deferred tax assets and liabilities, or by changes in tax laws, regulations, accounting principles, or interpretations thereof. The Company regularly assesses the effects resulting from these factors to determine the adequacy of its provision for income taxes.