INCOME TAXES

12 Months Ended

Sep. 30, 2012

Notes

INCOME TAXES

NOTE 4 - INCOME TAXES

Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due.  Deferred taxes related to differences between the basis of assets and liabilities for financial and income tax reporting will either be taxable or deductible when the assets or liabilities are recovered or settled.  The difference between the basis of assets and liabilities for financial and income tax reporting are not material therefore, the provision for income taxes from operations consist of income taxes currently payable.

There was no provision for income tax for the years ended September 30, 2012 and 2011.

Due to the uncertainty of utilizing the approximate $696,340 and $548,002 in net operating loss carryforwards for the years ended September 30, 2012 and 2011 respectively, and realizing the deferred tax assets in the future, an offsetting valuation allowance has been established for the full amount of the deferred tax assets.

The losses are available to offset future taxable income through 2032.

	September 30, 2012	September 30, 2011
Deferred tax assets	$ 243,719	$ 191,801
Less: valuation allowance	(243,719)	(191,801)
Totals	$ -	$ -