INVESTMENTS IN OPERATING PARTNERSHIPS (Details)	Sep. 30, 2012	Sep. 30, 2011
Number Of Operating Partnerships	422	460
Series Twenty [Member]
Number Of Operating Partnerships	12	15
Series Twenty One [Member]
Number Of Operating Partnerships	6	9
Series Twenty Two [Member]
Number Of Operating Partnerships	17	22
Series Twenty Three [Member]
Number Of Operating Partnerships	13	16
Series Twenty Four [Member]
Number Of Operating Partnerships	14	19
Series Twenty Five [Member]
Number Of Operating Partnerships	10	12
Series Twenty Six [Member]
Number Of Operating Partnerships	35	40
Series Twenty Seven [Member]
Number Of Operating Partnerships	14	15
Series Twenty Eight [Member]
Number Of Operating Partnerships	21	26
Series Twenty Nine [Member]
Number Of Operating Partnerships	21	21
Series Thirty [Member]
Number Of Operating Partnerships	16	17
Series Thirty One [Member]
Number Of Operating Partnerships	25	26
Series Thirty Two [Member]
Number Of Operating Partnerships	15	15
Series Thirty Three [Member]
Number Of Operating Partnerships	8	9
Series Thirty Four [Member]
Number Of Operating Partnerships	13	14
Series Thirty Five [Member]
Number Of Operating Partnerships	10	11
Series Thirty Six [Member]
Number Of Operating Partnerships	11	11
Series Thirty Seven [Member]
Number Of Operating Partnerships	7	7
Series Thirty Eight [Member]
Number Of Operating Partnerships	10	10
Series Thirty Nine [Member]
Number Of Operating Partnerships	9	9
Series Forty [Member]
Number Of Operating Partnerships	16	16
Series Forty One [Member]
Number Of Operating Partnerships	20	20
Series Forty Two [Member]
Number Of Operating Partnerships	21	22
Series Forty Three [Member]
Number Of Operating Partnerships	23	23
Series Forty Four [Member]
Number Of Operating Partnerships	10	10
Series Forty Five [Member]
Number Of Operating Partnerships	30	30
Series Forty Six [Member]
Number Of Operating Partnerships	15	15