Prepayments and Other Receivables (Tables)

3 Months Ended

Dec. 31, 2013

SCHEDULE OF PREPAYMENTS AND OTHER RECEIVABLES [Table Text Block]

			September 30,			December 31,
	Note		2013			2013
Prepayments for raw materials and others		$	3,466,177		$	1,763,403
Staff advances for the operating purpose			701,923			1,008,053
Prepaid operating expenses			292,049			191,770
Advances to unrelated third parties	(a)		1,169,798			495,540
Advance to a related party	(b)		885,052			894,861
Consideration receivable	(c)		6,483,507			6,555,367
Net assets of BAK Canada held by trustee	(d)		1,043,833			1,348,600
Value added tax recoverable			4,295,390			4,397,258
Rental receivable from the Research and Development Test Centre			37,239			751,781
Others			1,371,790			1,241,882
			19,746,758			18,648,515
Less: Allowance for doubtful accounts			(1,980,914	)		(2,010,580	)
		$	17,765,844		$	16,637,935

SCHEDULE OF ANALYSIS OF ALLOWANCE FOR DOUBTUFL ACCOUNTS FOR OTHER RECEIVABLES [Table Text Block]

		Three months ended
		December 31, 2013
Balance at beginning of the period	$	1,980,914
Provision for the period		7,664
Foreign exchange adjustment		22,002
Balance at end of the period	$	2,010,580