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DERIVATIVE FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2021 | Jun. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract] |  |
SCHEDULE OF FAIR VALUE MEASUREMENTS, RECURRING AND NONRECURRING, VALUATION TECHNIQUES | SCHEDULE OF FAIR VALUE MEASUREMENTS, RECURRING AND NONRECURRING, VALUATION TECHNIQUES
|  | Initial Valuations (on new derivative instruments entered into during the three months ended September 30, 2021) |  |  | September 30, 2021 |
Volatility |  |  | - |  |  |  | 206.00 | %
Expected Remaining Term (in years) |  |  | - |  |  |  | 0.01 |
Risk Free Interest Rate |  |  | - |  |  |  | 0.07 | %
Expected dividend yield |  |  | None |  |  |  | None |
| SCHEDULE OF FAIR VALUE MEASUREMENTS, RECURRING AND NONRECURRING, VALUATION TECHNIQUES Convertible Debt
|  | Initial Valuations during the year ended June 30, 2021 |  | Initial Valuations during the year ended June 30, 2020 |  |  | June 30, 2021 |  |  | June 30, 2020 |
Volatility |  | N/A |  | 227-279 | % |  |  | 222 | % |  |  | 264 | %
Expected remaining term |  | N/A |  | 1.00 |  |  |  | 0.01 |  |  |  | 0.01 – 0.70 |
Risk-free interest rate |  | N/A |  | 1.53 – 1.59 | % |  |  | 0.05 | % |  |  | 0.13 – 0.18 | %
Expected dividend yield |  | N/A |  | None |  |  |  | None |  |  |  | None |
SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS | The Company measures and reports at fair value the liability for derivative instruments. The fair value liabilities for price adjustable warrants and embedded conversion options have been recorded as determined utilizing the Binomial Trees model. The following tables summarize the Company’s financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2021 and June 30, 2021: SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS
|  | Balance at September 30, 2021 |  |  | Quoted Prices in Active Markets for Identical Assets |  |  | Significant Other Observable Inputs |  |  | Significant Unobservable Inputs |
|  |  |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Embedded conversion option liabilities |  | $ | 58,124 |  |  | $ | — |  |  | $ | — |  |  | $ | 58,124 |
Total |  | $ | 58,124 |  |  | $ | — |  |  | $ | — |  |  | $ | 58,124 |
|  | Balance at June 30, 2021 |  |  | Quoted Prices in Active Markets for Identical Assets |  |  | Significant Other Observable Inputs |  |  | Significant Unobservable Inputs |
|  |  |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Embedded conversion option liabilities |  | $ | 54,220 |  |  | $ | — |  |  | $ | — |  |  | $ | 54,220 |
Total |  | $ | 54,220 |  |  | $ | — |  |  | $ | — |  |  | $ | 54,220 |
| SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS
|  | Balance at June 30, 2021 |  |  | Quoted Prices in Active Markets for Identical Assets |  |  | Significant Other Observable Inputs |  |  | Significant Unobservable Inputs |
|  |  |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Embedded conversion option liabilities |  | $ | 54,220 |  |  | $ | — |  |  | $ | — |  |  | $ | 54,220 |
Total |  | $ | 54,220 |  |  | $ | — |  |  | $ | — |  |  | $ | 54,220 |
The following tables summarize the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June 30, 2020:
|  | Balance at June 30, 2020 |  |  | Quoted Prices in Active Markets for Identical Assets |  |  | Significant Other Observable Inputs |  |  | Significant Unobservable Inputs |
|  |  |  |  | (Level 1) |  |  | (Level 2) |  |  | (Level 3) |
Embedded conversion option liabilities |  | $ | 177,009 |  |  | $ | — |  |  | $ | — |  |  | $ | 177,009 |
Total |  | $ | 177,009 |  |  | $ | — |  |  | $ | — |  |  | $ | 177,009 |
SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE | The following is a roll forward for the three months ended September 30, 2021 of the fair value liability of price adjustable derivative instruments: SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE
|  | Fair Value of |
|  | Liability for |
|  | Derivative |
|  | Instruments |
Balance at June 30, 2021 |  | $ | 54,220 |
Change in fair value included in statements of operations |  |  | 3,904 |
Balance at September 30, 2021 |  | $ | 58,124 |
| The following is a roll forward for the years ended June 30, 2021 and 2020 of the fair value liability of price adjustable derivative instruments: SCHEDULE OF DERIVATIVE LIABILITIES AT FAIR VALUE
|  | Fair Value of |
|  | Liability for |
|  | Derivative |
|  | Instruments |
Balance at June 30, 2019 |  | $ | 698,264 |
Reductions due to conversions |  |  | (362,962 | )
Initial fair value of embedded conversion option derivative liability recorded as debt discount |  |  | 227,000 |
Initial fair value of embedded conversion option derivative liability recorded as expense |  |  | 351,461 |
Change in fair value included in statements of operations |  |  | (736,754 | )
Balance at June 30, 2020 |  |  | 177,009 |
Gain on debt extinguishment |  |  | (130,975 | )
Change in fair value included in statements of operations |  |  | 8,186 |
Balance at June 30, 2021 |  | $ | 54,220 |

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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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