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Accrued Expenses and Other Payables | 3 Months Ended
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Dec. 31, 2013
Accrued Expenses and Other Payables [Text Block] | 10. Accrued Expenses and Other Payables Accrued expenses and other payables as of September 30, 2013 and December 31, 2013 consisted of the following:
|  |  |  |  | September 30, |  |  | December 31, |
|  | Note |  |  | 2013 |  |  | 2013 |
Advances from unrelated third parties |  |  |  |  |  |  |  |  |
- Shenzhen Huo Huang Import & Export Co., Ltd. |  | (a) |  | $ | 24,160,595 |  | $ | 24,428,380 |
- Gold State Securities Limited |  | (b) |  |  | 2,450,540 |  |  | 2,477,701 |
- Shenzhen Wellgain Industrial Co., Ltd. |  | (c) |  |  | 816,847 |  |  | - |
- Mr. Jinghui Wang |  | (d) |  |  | - |  |  | 13,214,404 |
- Tianjin Zhantuo International Trading Co., Ltd |  | (e) |  |  | - |  |  | 8,259,002 |
- Shenzhen De Dao Trading Co., Ltd. (former supplier of the Company) |  |  |  |  | 816,847 |  |  | 825,900 |
- Others |  |  |  |  | 37,493 |  |  | 37,909 |
|  |  |  |  | 28,282,322 |  |  | 49,243,296 |
Construction costs payable |  |  |  |  | 5,894,919 |  |  | 8,571,823 |
Equipment purchase payable |  |  |  |  | 5,359,816 |  |  | 4,837,324 |
Customer deposits |  |  |  |  | 2,038,387 |  |  | 2,131,035 |
Other payables and accruals |  | (g) |  |  | 5,400,459 |  |  | 6,192,331 |
Accrued loan interest |  | (h) |  |  | 246,027 |  |  | 2,609,880 |
Accrued staff costs |  |  |  |  | 3,869,318 |  |  | 4,182,120 |
Other long-term payables, current portion (Note 12) |  |  |  |  | 24,525,004 |  |  | 24,796,828 |
Deferred revenue, current portion |  |  |  |  | 346,509 |  |  | 350,350 |
|  |  |  | $ | 75,962,761 |  | $ | 102,914,987 |
As of September 30, 2013 and December 31, 2013, the Company had advances from unrelated parties of $28,282,322 and $49,243,296, respectively, all of which are unsecured, non- interest bearing and repayable on demand except for:
(a) | A loan from Shenzhen Huo Huang Import & Export Co., Ltd. (Huo Huang) bears interest at 18% per annum;
(b) | A loan from Gold State Securities Limited which bears interest at 2.31% per annum, secured by fixed deposits of the same amount plus interest placed with a bank (Note 2) and guaranteed by Mr. Xiangqian Li;
(c) | A loan of $3,267,387 (RMB20 million) from Shenzhen Wellgain Industrial Co., Ltd. which was interest bearing at 0.5% per month and repayable by July 9, 2013 , guaranteed by Mr. Xiangqian Li and Mr. Chunzhi Zhang. The Company repaid principal of $2,450,540 and default interest of $201,958 prior to September 30, 2013, and repaid the remaining balance of $816,847 on October 21, 2013;
(d) | On December 17, 2013, the Company entered into a loan agreement with Mr. Jinghui Wang, the sole shareholder of potential buyer of BAK International whereby Mr. Wang agreed to lend the Company in the aggregate amount of $61.1 million (RMB370 million) which is secured by the Company’s 100% equity interest in BAK International and guaranteed by BAK International and the Company, bearing interest at 20% per annum and repayable by March 31, 2014. The Company received $13,214,404 (RMB80 million) pursuant to this loan agreement as of December 31, 2013 (Note 1);
(e) | On November 18, 2013, the Company entered a Memorandum of Understanding agreement with Tianjin Zhantuo. Pursuant to the agreement, the Company is planning to sell its Tianjin campus land use right and properties at RMB150 million (approximately $24.5 million) to Tianjin Zhantuo. Prior to the completion of the transaction, Tianjin Zhantuo agreed to provide loan financing to the Company to the extent of $21.2 million (RMB130 million) to help the Company repay the bank loans upon maturities. On November 20, 2013, the Company and Tianjin Zhantuo signed a loan agreement relating to the first installment of such loan in the amount of $8.26 million (RMB50 million), which is interest-free, secured by the other receivable due from Tianjin Zhantuo amounting $6.6 million (RMB39.7 million) (Note 5 (c)) and repayable on demand.;
(f) | On November 30, 2013, the Company entered into a loan agreement of $12 million (RMB71 million) with Shenzhen Aisibo Trading Company Co., Ltd, an unrelated party, whereby the loan was secured and bearing interest. The loan of $12 million (RMB71 million) together with accrued interest of $0.2 million (RMB1.2 million) was fully repaid by December 31, 2013;
(g) | Other payables and accruals as of September 30, 2013 and December 31, 2013 included a payable for liquidated damages of approximately $1,210,000.
| On August 15, 2006, the SEC declared effective a post-effective amendment that the Company had filed on August 4, 2006, terminating the effectiveness of a resale registration statement on Form SB-2 that had been filed pursuant to a registration rights agreement with certain shareholders to register the resale of shares held by those shareholders. The Company subsequently filed Form S-1 for these shareholders. On December 8, 2006, the Company filed its Annual Report on Form 10-K for the year ended September 30, 2006 (the “2006 Form 10-K”). After the filing of the 2006 Form 10-K, the Company's previously filed registration statement on Form S-1 was no longer available for resale by the selling shareholders whose shares were included in such Form S-1. Under the registration rights agreement, those selling shareholders became eligible for liquidated damages from the Company relating to the above two events totaling approximately $1,051,000. As of September 30, 2013 and December 31, 2003, no liquidated damages relating to both events have been paid.
| On November 9, 2007, the Company completed a private placement for the gross proceeds to the Company of $13,650,000 by selling 3,500,000 shares of common stock at the price of $3.90 per share. Roth Capital Partners, LLC acted as the Company's exclusive financial advisor and placement agent in connection with the private placement and received a cash fee of $819,000. The Company may have become liable for liquidated damages to certain shareholders whose shares were included in a resale registration statement on Form S-3 that the Company filed pursuant to a registration rights agreement that the Company entered into with such shareholders in November 2007. Under the registration rights agreement, among other things, if a registration statement filed pursuant thereto was not declared effective by the SEC by the 100th calendar day after the closing of the Company's private placement on November 9, 2007, or the “Effectiveness Deadline”, then the Company would be liable to pay partial liquidated damages to each such investor of (a) 1.5% of the aggregate purchase price paid by such investor for the shares it purchased on the one month anniversary of the Effectiveness Deadline; (b) an additional 1.5% of the aggregate purchase price paid by such investor every thirtieth day thereafter (pro rated for periods totaling less than thirty days) until the earliest of the effectiveness of the registration statement, the ten-month anniversary of the Effectiveness Deadline and the time that the Company is no longer required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule 144 without volume limitations; and (c) 0.5% of the aggregate purchase price paid by such investor for the shares it purchased in our November 2007 private placement on each of the following dates: the ten-month anniversary of the Effectiveness Deadline and every thirtieth day thereafter (pro rated for periods totaling less than thirty days), until the earlier of the effectiveness of the registration statement and the time that the Company no longer is required to keep such resale registration statement effective because either such shareholders have sold all of their shares or such shareholders may sell their shares pursuant to Rule 144 without volume limitations. Such liquidated damages would bear interest at the rate of 1% per month (prorated for partial months) until paid in full.
| On December 21, 2007, pursuant to the registration rights agreement, the Company filed a registration statement on Form S-3, which was declared effective by the SEC on May 7, 2008. As a result, the Company estimated liquidated damages amounting to $561,174 for the November 2007 registration rights agreement. As of September 30, 2013 and December 31, 2013, the Company had settled the liquidated damages with all the investors and the remaining provision of approximately $159,000 was included in other payables and accruals; and
(h) | The balance represented accrued bank loan interest of $1.3 million and the remaining balance represented accrued interest on borrowings from unrelated third parties, mainly advance from Huo Huang.
During the three months ended December 31, 2012 and 2013, interest expenses of $nil and $1,543,968, respectively, was incurred on the Company's advances from unrelated third parties.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Subparagraph a -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -Article 5 + Details
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