INCOME TAXES	9 Months Ended
Jun. 30, 2016
INCOME TAXES [Abstract]
INCOME TAXES	14. INCOME TAXES Our effective income tax rate was 9.6% and 14.2% for the three and nine months ended June 30, 2016 respectively, compared to a 29.0% and 20.3 % effective income tax rate for the three and nine months ended June 30, 2015, respectively. Our year-to-date effective tax rate is below the Federal statutory rate primarily due foreign income taxed at rates other than the U.S. rate and benefits from research and experimentation activities. The decrease in the effective tax rate during the first nine months of fiscal 2016 from the comparable period of fiscal 2015 was primarily due to the absence of income taxes incurred in the first quarter of fiscal 2015 related to the restructuring of our operations in Taiwan, the reinstatement of the research and experimentation tax credit in December 2015, and the benefit of $0.9 million in additional domestic production deductions. This was partially offset by a change in the mix of earnings between foreign and domestic operations, including a scheduled reduction in the benefit available under our tax holiday in South Korea, as discussed below. The Company is currently operating under a tax holiday in South Korea in conjunction with our investment in research, development and manufacturing facilities there. This arrangement allows for a tax at 50% of the statutory rate in effect in South Korea for fiscal years 2016 and 2017, following a 0 % tax rate in fiscal years 2013, 2014 and 2015. This tax holiday reduced our income tax provision by approximately $2,717 and $4,047 in the first nine months of fiscal 2016 and 2015, respectively. This tax holiday increased our diluted earnings per share by approximately $0.11 and $0.16 during the first nine months of fiscal 2016 and 2015, respectively. In November 2015, the FASB issued ASU No. 2015-17, "Balance Sheet Classification of Deferred Taxes" (Topic 740). The provisions of ASU 2015-17 require that deferred tax assets and liabilities be classified as noncurrent in a classified statement of financial position. We elected the early adoption provision of this standard in the quarter ended December 31, 2015, and have prospectively classified all deferred tax assets and liabilities as noncurrent on our consolidated balance sheet in accordance with this standard. We have not retrospectively adjusted the deferred tax balances as of September 30, 2015.

14. INCOME TAXES

Our effective income tax rate was 9.6% and 14.2% for the three and nine months ended June 30, 2016 respectively, compared to a 29.0% and 20.3 % effective income tax rate for the three and nine months ended June 30, 2015, respectively. Our year-to-date effective tax rate is below the Federal statutory rate primarily due foreign income taxed at rates other than the U.S. rate and benefits from research and experimentation activities. The decrease in the effective tax rate during the first nine months of fiscal 2016 from the comparable period of fiscal 2015 was primarily due to the absence of income taxes incurred in the first quarter of fiscal 2015 related to the restructuring of our operations in Taiwan, the reinstatement of the research and experimentation tax credit in December 2015, and the benefit of $0.9 million in additional domestic production deductions. This was partially offset by a change in the mix of earnings between foreign and domestic operations, including a scheduled reduction in the benefit available under our tax holiday in South Korea, as discussed below.

The Company is currently operating under a tax holiday in South Korea in conjunction with our investment in research, development and manufacturing facilities there. This arrangement allows for a tax at 50% of the statutory rate in effect in South Korea for fiscal years 2016 and 2017, following a 0 % tax rate in fiscal years 2013, 2014 and 2015. This tax holiday reduced our income tax provision by approximately $2,717 and $4,047 in the first nine months of fiscal 2016 and 2015, respectively. This tax holiday increased our diluted earnings per share by approximately $0.11 and $0.16 during the first nine months of fiscal 2016 and 2015, respectively.

In November 2015, the FASB issued ASU No. 2015-17, "Balance Sheet Classification of Deferred Taxes" (Topic 740). The provisions of ASU 2015-17 require that deferred tax assets and liabilities be classified as noncurrent in a classified statement of financial position. We elected the early adoption provision of this standard in the quarter ended December 31, 2015, and have prospectively classified all deferred tax assets and liabilities as noncurrent on our consolidated balance sheet in accordance with this standard. We have not retrospectively adjusted the deferred tax balances as of September 30, 2015.