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14. Provision for Income Taxes (Details - reconciliation) - USD ($) | 12 Months Ended
--- | ---
Sep. 30, 2015 | Sep. 30, 2014
Income tax reconciliation |  |
Federal statutory rates | $ (4,874,337) | $ (1,584,870)
State income taxes | (123,292) | (40,088)
Permanent differences | 2,794,987 | 200,518
Income not offset by net operating losses | 327,477 | 0
Valuation allowance against net deferred tax assets | 2,251,165 | 1,424,439
Effective rate | $ 376,000 | $ 0
Income tax rate reconciliation |  |
Federal statutory rates | 34.00% | 34.00%
State income taxes | 1.00% | 1.00%
Permanent differences | (19.00%) | (4.00%)
Income not offset by net operating losses | (2.00%) | 0.00%
Valuation allowance against net deferred tax assets | (16.00%) | (31.00%)
Effective rate | (3.00%) | 0.00%

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