CONVERTIBLE PROMISSORY NOTES (Tables)

12 Months Ended

Sep. 30, 2020

Debt Disclosure [Abstract]

Schedule of Debt [Table Text Block]

As of September 30, 2020, the outstanding convertible promissory notes are summarized as follows:

Convertible Promissory Notes	$	206,704
Less current portion		91,704
Total long-term liabilities	$	115,000

Schedule of Maturities of Long-term Debt [Table Text Block]

Maturities of long-term debt for the next four years are as follows:

Year Ending
September 30,
2021	$	91,704
2022		75,000
2023		40,000
	$	206,704

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

For purpose of determining the fair market value of the derivative liability for the embedded conversion, the Company used Binomial lattice valuation model. The significant assumptions used in the Binomial lattice valuation of the derivatives are as follows:

Risk free interest rate	Between 0.12%and 0.16%
Stock volatility factor	Between 142.0% and 260.0%
Months to Maturity	0 - 5 years
Expected dividend yield	None