Creative Waste Solutions (CWSS) 10-K 12 Jan 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2016	Jan. 09, 2017
Document And Entity Information
Entity Registrant Name	Creative Waste Solutions, Inc.
Entity Central Index Key	1,385,329
Document Type	10-K
Document Period End Date	Sep. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float		$ 6,260,812
Entity Common Stock, Shares Outstanding		5,332,760
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Current Assets:
Cash	$ 5,124	$ 209
Accounts receivable	30,891
Total current assets	36,015	209
Deposit	7,000
Equipment, net	88,500
Intangible assets, net	460,417
Goodwill	149,500
Total Assets	741,432	209
Current Liabilities:
Accounts payable and accrued expenses	163,645	114,521
Convertible debentures and notes payable, related parties	241,896	224,896
Convertible debentures		18,912
Note payable	488,489	141,989
Advances - related parties	76,546	55,746
Derivative liability	1,507,277	4,152,164
Total current liabilities	2,477,853	4,708,228
Total liabilities	2,477,853	4,708,228
Stockholders' deficit:
Preferred Stock; $.001 value 5,000,000 shares authorized, none issued and outstanding
Common Stock; $.001 par value, 225,000,000 authorized 5,759,722 and 3,436,840 shares issued and outstanding	5,760	3,437
Additional paid-in capital	2,838,526	2,281,275
Accumulated deficit	(4,580,707)	(6,992,731)
Total stockholders' deficit	(1,736,421)	(4,708,019)
Total Liabilities and Stockholders' (Deficit)	$ 741,432	$ 209

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2016	Sep. 30, 2015
Stockholders' Equity (Deficit)
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	225,000,000	225,000,000
Common stock, shares issued	5,759,722	3,436,840
Common stock, shares outstanding	5,759,722	3,436,840

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Consolidated Statements Of Operations
Sales	$ 247,866
Cost of goods sold	158,939
Gross profit	88,927
Operating Expenses:
General and administrative	289,296	344,232
Loss from operations	(200,369)	(344,232)
Other income (expenses):
Gain (loss) on derivative liability	2,644,887	(4,152,164)
Interest expense	(32,494)	(175,151)
Loss on settlement of accounts payable		(3,585)
Total other income (expenses)	2,612,393	(4,330,900)
Net income (loss) from continuing operations	2,412,024	(4,675,132)
Net loss from discontinued operations		(83,942)
Net income (loss)	$ 2,412,024	$ (4,759,074)
Basic earnings (loss) per common share
Continuing operations	$ 0.60	$ (1.47)
Discontinued operations		(0.03)
Earnings per share basic	0.60	(1.49)
Diluted loss per common share
Continuing operations	(0.02)	(1.47)
Discontinued operations		(0.03)
Earning per share diluted	$ (0.02)	$ (1.49)
Basic weighted average shares outstanding	4,025,189	3,189,604
Diluted weighted average shares outstanding	4,980,726	3,189,604

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance, Shares at Sep. 30, 2014	2,591,840
Beginning Balance, Amount at Sep. 30, 2014	$ 2,592	$ 1,795,158	$ (2,233,657)	$ (435,907)
Common shares issued for accounts payable, Shares	3,000			3,000
Common shares issued for accounts payable, Amount	$ 3	15,747		$ 15,750
Common stock issue for services , Shares	42,000
Common stock issue for services , Amount	$ 42	251,958		252,000
Common stock issued for convertible debt, Shares	800,000
Common stock issued for convertible debt, Amount	$ 800	9,200		10,000
Value of beneficial conversion feature		149,212		149,212
Gain on settlement of accounts payable with related party		60,000		$ 60,000
Common stock issue for debt, Shares				800,000
Common stock issue for debt, Amount				$ 10,000
Net loss			(4,759,074)	(4,759,074)
Ending Balance, Shares at Sep. 30, 2015	3,436,840
Ending Balance, Amount at Sep. 30, 2015	$ 3,437	2,281,275	(6,992,731)	$ (4,708,019)
Common stock issue for acquisition, Shares	100,000			100,000
Common stock issue for acquisition, Amount	$ 100	159,400		$ 159,500
Common stock issue for cash, Shares	377,000			377,000
Common stock issue for cash, Amount	$ 377	376,623		$ 377,000
Common stock issue for debt, Shares	1,845,882			1,845,882
Common stock issue for debt, Amount	$ 1,846	21,228		$ 23,074
Net loss			2,412,024	2,412,024
Ending Balance, Shares at Sep. 30, 2016	5,759,722
Ending Balance, Amount at Sep. 30, 2016	$ 5,760	$ 2,838,526	$ (4,580,707)	$ (1,736,421)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
CASH FLOW FROM OPERATING ACTIVITIES
Net income (loss)	$ 2,412,024	$ (4,759,074)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Stock based compensation		252,000
(Gain) loss in fair value of derivative liability	(2,644,887)	4,152,164
Depreication and amoritzation	66,083
Loss on settlement of accounts payable		3,585
Amortization of beneficial conversion feature		149,212
Impairment of asset		80,000
Changes in operating assets and liabilities
Accounts receivable	(30,891)
Accounts payable and accrued expense	53,286	73,668
NET CASH USED IN OPERATING ACTIVITIES	(144,385)	(48,445)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of businesses	(612,000)
Purchase of mineral property		(20,000)
NET CASH USED IN INVESTING ACTIVITIES	(612,000)	(20,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from note payable	363,500	500
Payment on notes payable		(500)
Proceeds from the sale of common stock	377,000
Proceeds from advances- related parity	20,800	68,630
NET CASH PROVIDED BY FINANCING ACTIVITIES	761,300	68,630
Net increase in cash	4,915	185
Cash, beginning of period	209	24
Cash, end of period	5,124	209
SUPPLEMENTAL CASH FLOWS INFORMATION
Interest paid
Income taxes paid
SUPPLEMENTAL NON CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued for acquisition	159,500
Discount due to beneficial conversion feature		149,212
Reclassification of advances, related party to convertible debenture, related party		149,212
Reclassification of accrued interest, related party to convertible debenture, related party		75,754
Reclassification of notes payable, related party to advances, related party		5,748
Note payable for purchase of mineral property		60,000
Common stock issued for conversion of convertible debentures and accrued interest	23,074	10,000
Common stock issued for settlement of accounts payable		12,165
Accounts payable settled with former related party		$ 60,000

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	Creative Waste Solutions, Inc. (formally Silverstar Resources, Inc.) (the "Company") was incorporated under the laws of the State of Nevada on December 5, 2003. On June 23, 2016, the Company’s Board of Directors approved of a change of name from Silverstar Resources, Inc. to Creative Waste Solutions Inc. On January 23, 2015 the board of directors with the consent of a majority of its shareholders approved amended articles of incorporation to include a change of name to Silverstar Resources, Inc. and a reverse split of its common stock resulting in shareholders receiving one share for every five shares (5 to 1) they hold as of record of that date. In addition the amendment set the authorized shares of common stock at 225,000,000 and preferred stock at 5,000,000 shares both at a par value of $0.001. All share and per share numbers have been retroactively restated to reflect this stock split. On March 10, 2015, the Company formed 1030029 Ltd, an Alberta numbered company as a wholly owned subsidiary to meet the requirements of holding working interest of Alberta producing oil and gas properties. On April 7, 2016, the Company entered into a membership purchase agreement with Creative Waste Solutions, LLC, a Florida limited liability corporation (“Creative”) whereby the Company purchased 100% of the membership interest for $25,000 (see Note 13). On May 22, 2016, the Company entered into a stock purchase agreement with Florida based, Integrated Waste Transportation Services, Inc. ("Integrated"). Pursuant to the agreement, the Company acquired 100% of the outstanding equity of Integrated in exchange for $300,000 and 50,000 Shares of common stock of the Company (see Note 13). On August 26, 2016, the Company purchased certain assets of Easy Disposal, Inc. (“Easy”), for an aggregate amount of $396,500 which includes 50,000 shares of common stock of the Company, valued at $2.19 per share and the remainder in cash (see Note 13) On December 20, 2016 the Company entered into a Letter of Intent to acquire certain assets of Thoroughbred Waste Services LLC. (see Note 18) On December 27, 2016, the Company entered into a letter of intent to acquire certain assets of Creative Land Management (see Note 18)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates. Presentation The Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements Principles of Consolidation The consolidated financial statements of the Company include the Company and its wholly-owned subsidiaries, 1030029 Ltd., Creative and Integrated. The operations of Creative and Integrated have only been consolidated since their respective dates of acquisition of April 7, 2016 and May 22, 2016. All material intercompany balances and transactions have been eliminated. Oil and Gas Revenue Revenues are recognized when hydrocarbons have been delivered, the customer has taken title and collection is reasonably assured. Mineral Property Costs Mineral property acquisition costs are initially capitalized as tangible assets when purchased. At the end of each fiscal quarter end, the Company assesses the carrying costs for impairment. If proven and probable reserves are established for a property and it has been determined that a mineral property can be economically developed, costs will be amortized using the units-of-production method over the estimated life of the probable reserve. Mineral Property Exploration Costs are expensed as incurred Estimated future removal and site restoration costs, when determinable are provided over the life of proven reserves on a units-of-production basis. Costs, which include production equipment removal and environmental remediation, are estimated each period by management based on current regulations, actual expenses incurred, and technology and industry standards. Any charge is included in exploration expense or the provision for depletion and depreciation during the period and the actual restoration expenditures are charged to the accumulated provision amounts as incurred. As of the date of these consolidated financial statements, the Company has not established any proven or probable reserves on its mineral properties and incurred only acquisition and exploration costs. Although the Company has taken steps to verify title to mineral properties in which it has an interest, according to the usual industry standards for the stage of exploration of such properties, these procedures do not guarantee the Company's title. Such properties may be subject to prior agreements or transfers and title may be affected by undetected defects. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Accounts Receivable The Company grants credit to customers under credit terms that it believes are customary in the industry and does not require collateral to support customer receivables. The Company evaluates its provision for an allowance for doubtful collections, which is based upon a review of outstanding receivables, historical collection information, and existing economic conditions. Delinquent receivables are written off based on individual credit evaluation and specific circumstances of the customer. At September 30, 2016, the Company’s allowance for doubtful accounts was $0. Revenue Recognition The Company recognizes revenue from waste removal services it provides to its customers. The Company’s revenue recognition policies comply with FASB ASC Topic 605. Revenue is recognized at the time the waste removal services is completed, when a formal arrangement exists, the price is fixed or determinable, the service is completed, no other significant obligations of the Company exist and collectability is reasonably assured. Equipment Equipment are carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets. Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, “ Compensation – Stock Compensation Related Parties The Company follows ASC 850, Related Party Disclosures Foreign Currency Translation Long-lived Assets The Company assesses long-lived assets, including intangible assets, for impairment in accordance with the provisions of FASB ASC 360 Property, Plant and Equipment Goodwill Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. Under accounting requirements, goodwill is not amortized but is subject to annual impairment tests. The Company recorded goodwill of $149,500 related to its acquisition of Easy. As of September 30, 2016, the Company performed the required impairment review and concluded that the goodwill was not impaired. Basic and Diluted Earnings Per Share Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share Income Taxes Income taxes are provided in accordance with ASC Topic 740 Accounting for Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements. Reclassifications Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net loss or stockholders’ deficit. Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. This pronouncement is effective for annual reporting periods beginning after December 15, 2016, and is to be applied using one of two retrospective application methods, with early application not permitted. The Company is currently evaluating the impact of the pending adoption of ASU 2014-09 on its consolidated financial statements. In January 2015, the FASB issued Accounting Standards Update (ASU) No. 2015-01 (Subtopic 225-20) - Income Statement - Extraordinary and Unusual Items In February 2015, the FASB issued Accounting Standards Update (ASU) No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805). In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) Leases (FAS 13) In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share Based Payment Accounting, to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The guidance will be effective for annual periods beginning after December 15, 2016 and interim periods within those annual periods. Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the impact of the adoption of this newly issued guidance to its consolidated financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 3 - GOING CONCERN	As shown in the accompanying financial statements, the Company has an accumulated deficit of $4,580,707 as of September 30, 2016. Unless the Company is able to attain profitability and increases in stockholders’ equity, these conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company continues to review its expense structure in an attempt to reduce operating costs. The Company’s expenses are planned to decrease, which would result in an improvement to its results of operations.

EQUIPMENT

EQUIPMENT	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 4 - EQUIPMENT	Equipment at September 30, 2016 consisted of the following: Equipment $ 90,000 90,000 Less accumulated depreciation (1,500 ) Equipment, net $ 88,500 Depreciation expense for the years ended September 30, 2016 and 2015 was $1,500 and $0, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 5 – INTANGIBLE ASSETS	Intangible assets at September 30, 2016 consisted of the following: Customer lists $ 375,000 Licenses 150,000 525,000 Less accumulated amortization (64,583 ) Intangible assets, net $ 460,417 The customer lists are being amortized over 24 months and the licenses are not being amortized. Amortization expense for the years ended September 30, 2016 and 2015 was $64,583 and $0, respectively. Future amortization of intangible assets is as follows: Years ending September 30, 2017 $ 187,500 2018 122,917 $ 310,417

ASSET HELD FOR SALE

ASSET HELD FOR SALE	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 6 - ASSET HELD FOR SALE	On April 14, 2015, the Company acquired the working interest of two producing oil and gas properties in Alberta Canada for US $80,000. The Company has determined that the asset does not fit the future plans of the Company. Under the guidelines of ASC 360 Newly Acquired Asset Classified as Held for Sale Discontinued Operations

CONVERTIBLE DEBENTURES AND NOTE

CONVERTIBLE DEBENTURES AND NOTES PAYABLE- RELATED PARTIES	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 7 - CONVERTIBLE DEBENTURES AND NOTES PAYABLE- RELATED PARTIES	On January 15, 2015, the Company amended the convertible debenture with the principal of $75,754 of a related party so that the debenture became anti-dilutive with a conversion price set at $0.35 regardless of any forward or reverse splits in the Company's common stock. On February 23, 2015, a shareholder holding a debenture with a principal balance of $75,754 and other advances to the Company of $149,142 of which $24,328 was borrowed during September 30, 2015 and $124,814 was the outstanding balance at September 30, 2014 made demand for payment of the total amounts owed including interest. The Company was not able to pay the outstanding balances. The Company and shareholder came to an agreement that the shareholder could convert his $75,754 convertible note payable and interest at $0.15 and the advances of $149,142 plus further advances up to $150,000 at a 15% discount to the closing price as of date of the agreement or $0.15 per share. The shareholder agreed to advance an additional $50,000 to the Company to acquire assets for the Company. The $50,000 is not convertible and is accounted for as advances due to related party see Note 10. The change is terms of the $75,754 convertible note created derivative liability and required the Company to record fair value at the inception of the derivative and for each subsequent reporting period. The fair value of the embedded derivatives at inception was determined using the Black Scholes based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 298%, (3) weighted average risk-free interest rate of 0.26%, (4) expected life of 1.31 years, and (5) estimated fair value of the Company's common stock is $2.00. The fair value calculated as of September 30, 2016 was $1,507,277. Respectively for the year ended September 2015, the fair value of the embedded derivatives at inception was determined using the Black Scholes based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 281.67%, (3) weighted average risk-free interest rate of 0.025%, (4) expected life of 2.52 year, and (5) estimated fair value of the Company's common stock is $6.00. The initial fair value of the embedded debt derivative was $1,610,091 with the fair value calculated as of September 30, 2015 was $4,152,164. During the years ended September 30, 2016 and 2015 the change in fair value of $2,644,887 and $(4,152,164), respectively, resulted in a gain (loss) reflected in the statement of operations. The addition of a conversion feature for the advances of $149,142 created a beneficial conversion feature as of September 30, 2015 of $149,142. Due to the advances having no terms and being due on demand, this amount was expensed as interest expense for the year ended September 30, 2015. On August 17, 2016, the Company issued a note payable to a related party in the amount of $17,000. The note is unsecured, accrues interest at 10% per annum and is due on October 1, 2016. As of September 30, 2016 and 2015, the amount due under the convertible debentures and notes payable to related party was $241,896 and $224,896 respectively.

CONVERTIBLE DEBENTURES

CONVERTIBLE DEBENTURES	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 8 - CONVERTIBLE DEBENTURES	The Company has a convertible debenture that is convertible into shares of common stock at $0.0125 per share. On January 15, 2015, the Company converted $10,000 of convertible debt and interest into 800,000 shares of common stock. The interest due of $5,748 on the date of the conversion was paid on behalf of the Company and recorded as advances due to related party. On July 15, 2016, the Company converted this convertible debenture plus $4,162 of accrued interest into 1,845,882 shares of the Company’s common stock As of September 30, 2016 and 2015, the amount of convertible debt outstanding was $0 and $18,912, respectively.

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 9 - NOTES PAYABLE	On June 2, 2014, the Company issued a long term note payable for $81,989 to an entity for advances on work completed on the Company’s Ahbau Lake mining property in British Columbia, Canada. The note is unsecured, and bears interest at 10% per year and matures in one year at which time all principal and interest is due and payable. As of September 30, 2016 and 2015 the outstanding balance of was $81,989 and $81,989, respectively. On April 2, 2015, the Company issued a $60,000 one year note bearing interest of 9% as part of the acquisition of the working interest in the Alberta oil and gas property. As of September 30, 2016 and 2015 the outstanding balance of was $60,000 and $60,000, respectively. On December 29, 2015, the Company issued a $17,500 note payable bearing interest of 6% to an unrelated party. The proceeds of the note were used for working capital. On April 4, 2016, the Company issued a $29,000 note payable bearing interest of 10% to an unrelated party. The proceeds of the note were used for working capital. On August 26, 2016, the Company issued two notes payable to unrelated parties for $300,000 that bearing interest at 10%. The proceeds of the note were used to purchase Easy.

ADVANCES - RELATED PARTIES

ADVANCES - RELATED PARTIES	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 10 - ADVANCES - RELATED PARTIES	During the year ended September 30, 2015 an officer and director and a related party shareholder of the Company advanced $68,630 in cash, paid $5,748 for interest on behalf of the Company and came to an agreement that $24,398 would be convertible and borrowed $123,853 during the year ended September 30, 2014 to the Company by paying certain Company expenses or to pay its expenses. During the year ended September 30, 2015, $149,212 of the total advances was converted into a convertible debenture. During the year ended September 30, 2016, additional advances of $20,800 were made to the Company. As of September 30, 2016 and the total amount due to the related parties under these advances were $76,546 and $55,746, respectively. The advances are unsecured, do not have a term and carry no interest rate.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Note 11 - DERIVATIVE INSTRUMENTS	During the year ended September 30, 2016, the Company changed the conversion features on a convertible instrument that require liability classification under ASC 815. These instruments are measured at fair value at the end of each reporting period. (See Note 7). As defined in FASB ASC 820, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy are as follows: · Level 1 - Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities · Level 2 - Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. · Level 3 - Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value. The following table sets forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value as September 30, 2016 and 2015: Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Derivative liabilities at September 30, 2016 $ - $ - $ 1,507,277 $ 1,507,277 Derivative liabilities at September 30, 2015 $ - $ - $ 4,152,164 $ 4,152,164 The below table represents the change in the fair value of the derivative liabilities during the years ended September 30, 2016 and 2015: Fair value of derivatives, September 30, 2014 $ - Derivative day one measurement - loss due to derivative 1,610,091 Change in fair value of derivative liability - loss 2,542,073 Fair value of derivatives, September 30, 2015 4,152,164 Change in fair value of derivative liability - gain (2,644,887 ) Fair value of derivatives, September 30, 2016 $ 1,507,277

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 12 - EARNINGS (LOSS) PER SHARE	Earnings (loss) per share is calculated using the weighted average number of shares of common stock outstanding during the applicable period. Basic weighted average common shares outstanding is computed using the weighted average shares outstanding during the period. Diluted earnings (loss) per share is computed using the weighted average number of common shares outstanding and if dilutive, potential common shares outstanding during the period. Potential common shares consist of the additional common shares issuable upon the conversion of convertible debentures. The potential dilutive effect of convertible debentures is shown below. The following table presents the computation of basic and diluted earnings (loss) per share: Year Ended September 30, 2016 2015 Basic Net income (loss) $ 2,412,024 $ (4,759,074 ) Weighted average common shares outstanding 4,025,189 3,189,604 Basic earnings (loss) per share $ 0.60 $ (1.49 ) Diluted Net income (loss) $ 2,412,024 $ (4,759,074 ) Subtract: Interest expense for convertible debentures (12,913 ) - Subtract: Change in derivative liability (2,644,887 ) - Net income (loss) applicable for diluted earnings (loss) per share $ (245,776 ) $ (4,759,074 ) Weighted average common shares outstanding 4,025,189 3,189,604 Add: Shares issued upon conversion of convertible debentures 955,537 - Assumed weighted average common shares outstanding 4,980,726 3,189,604 Diluted earnings (loss) per share $ (0.05 ) $ (1.49 )

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 13 - ACQUISITIONS	On April 7, 2016, the Company entered into a membership purchase agreement with Creative whereby the Company purchased 100% of the membership interest for $25,000. On May 22, 2016, the Company entered into a stock purchase agreement with Integrated. Pursuant to the agreement, the Company acquired 100% of the outstanding equity of Integrated in exchange for $300,000 and 50,000 shares of common stock of the Company. The common stock was valued at $1.00 per shares which was the closing price of the Company’s common stock on May 22, 2016. On August 26, 2016, the Company purchased certain assets of Easy for an aggregate amount of $396,500 which includes 50,000 shares of common stock of the Company and $287,000 in cash. The common stock was valued at $2.19 per shares, which was the closing price of the Company’s common stock on August 26, 2016. The Company purchased Creative, Integrated and Easy to integrate itself in the waste management business in southeastern region of the United States. The transactions are accounted for as business combinations in accordance with ASC 805. A summary of the purchase price allocations at fair value is below. Creative Integrated Easy Furniture and equipment $ - $ - $ 90,000 Deposit - - 7,000 Customer list 25,000 350,000 - License - - 150,000 Goodwill - - 149,500 Purchase price $ 25,000 $ 350,000 $ 396,500 The customer lists are being amortized over 24 months and licenses are not being amortized. The revenue from the above acquisitions included in the results of operations from their respective dates of acquisition to September 30, 2016 was $247,866. The unaudited pro forma information showing the operating results as if all the acquisitions took place on October 1, 2014 is not currently available.

EQUITY

EQUITY	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 14 - EQUITY	During the year ended September 30, 2016, the Company issued shares of common stock as follows: · 100,000 shares for acquisitions valued at $159,500. The value was determined based on the Company’s stock price at the date of issuance; · 377,000 shares to investors for cash of $377,000; and · 1,845,882 shares for the conversion of $23,074 of convertible debentures and accrued interest. During the year ended September 30, 2015, the Company issued shares of common stock as follows: · 40,000 shares to an officer with a value of $240,000 for service; · 2,000 shares to an individual with a value of $12,000 for service; and · 800,000 shares of common stock with a value of $10,000 for debt. On November 18, 2014 the Company issued 3,000 shares with a value of $15,750 to one individual for the settlement of $12,165 of accounts payable. The Company computed the fair value of the stock issued for the debt and recorded a loss on settlement of accounts payable of $3,585. During the year ended September 30, 2015, the Company settled certain accounts payable due to a former related party for $60,000 less that the amount of the debt. Since this gain was related to a settlement with a related party at the time of settlement, the gain has been recorded directly to additional paid in capital.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 15 - INCOME TAXES	The Company has losses carried forward for income tax purposes through September 30, 2016. There are no current or deferred tax expenses for the years ended September 30, 2016 and 2015 due to the Company’s loss position. The Company has fully reserved for any benefits of these losses. The deferred tax consequences of temporary differences in reporting items for financial statement and income tax purposes are recognized, as appropriate. Realization of the future tax benefits related to the deferred tax assets is dependent on many factors, including the Company’s ability to generate taxable income within the net operating loss carry-forward period. Management has considered these factors in reaching its conclusion as to the valuation allowance for financial reporting purposes. The provision for refundable federal income tax consists of the following: 2016 2015 Deferred income tax asset attributed to: Current operations $ 73,393 $ 68,718 Less: Change in valuation allowance (73,393 ) (68,718 ) Net refundable amount $ - $ - The composition of the Company’s deferred tax assets as at September 30 are as follows: 2016 2015 Income tax operating loss carryforward $ 2,596,494 $ 2,435,770 Statutory federal income tax rate 34 % 34 % Effective income rate 0 % 0 % Deferred tax assets: Net operating loss carryforward $ 882,808 $ 828,162 Amortization of intangible assets 18,747 - Total deferred tax assets 901,555 828,162 Less: valuation allowance (901,555 ) (828,162 ) Net deferred tax asset - - The potential income tax benefit of these losses has been offset by a full valuation allowance. As of September 30, 2016, the Company has an unused net operating loss carry-forward balance of approximately $2,600,000 that is available to offset future taxable income. This unused net operating loss carry-forward balance expires between 2025 and 2034. The issuance of 2,532,054 shares of common stock during the year ended September 30, 2014 affected a change in control of the Company. Due to the change in control, the tax loss carryforward may only be used on a formula basis under IRS section 382 which will affect the benefit the Company can gain from the tax loss.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 16 - DISCONTINUED OPERATIONS	On April 14, 2015, the Company acquired the working interest of two producing oil and gas properties in Alberta Canada for US $80,000. The Company has determined that the asset does not fit the future plans of the Company. The Company is actively seeking to dispose of the asset through a sale. The Company is treating the disposition of this property as a discontinued operation. At September 30, 2015, the Company determined that this asset was fully impaired and took a charge to earnings of $80,000. In addition, the Company has treated the expenses related with its acquisition of $3,942 as discontinued operations expense.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Note 17 - COMMITMENTS AND CONTINGENCIES	Lease The Company leases its office space under long-term operating lease expiring in January 2018, with the option to renew for an additional five years. The lease was acquired with the acquisition of Easy. Rent expense was $7,229 and $0 years ended September 30, 2016 and 2015, respectively. As of September 30, 2016, future minimum annual payments under operating lease agreements for fiscal years ending September 30 are as follows: 2017 $ 57,400 2018 19,400 $ 76,800

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 18 - SUBSEQUENT EVENTS	In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that other than the subsequent events disclosed in the following paragraphs it does not have any other material subsequent events to disclose in these financial statements. On December 20th, 2016 and December 27th 2016, the Company entered into letters of intent to acquire certain assets of Thoroughbred Waste Services, LLC and Creative Land Management LLC, for the purchase price of $1.2 Million and $2.5 Million, respectively to be paid in a combination of Stock and Cash. These non-binding purchases will be dependent on processes of due diligence.

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2016
Summary Of Significant Accounting Policies Policies
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates.
Presentation	The Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements
Principles of Consolidation	The consolidated financial statements of the Company include the Company and its wholly-owned subsidiaries, 1030029 Ltd., Creative and Integrated. The operations of Creative and Integrated have only been consolidated since their respective dates of acquisition of April 7, 2016 and May 22, 2016. All material intercompany balances and transactions have been eliminated.
Oil and Gas Revenue	Revenues are recognized when hydrocarbons have been delivered, the customer has taken title and collection is reasonably assured.
Mineral Property Costs	Mineral property acquisition costs are initially capitalized as tangible assets when purchased. At the end of each fiscal quarter end, the Company assesses the carrying costs for impairment. If proven and probable reserves are established for a property and it has been determined that a mineral property can be economically developed, costs will be amortized using the units-of-production method over the estimated life of the probable reserve.
Mineral Property Exploration Costs are expensed as incurred	Estimated future removal and site restoration costs, when determinable are provided over the life of proven reserves on a units-of-production basis. Costs, which include production equipment removal and environmental remediation, are estimated each period by management based on current regulations, actual expenses incurred, and technology and industry standards. Any charge is included in exploration expense or the provision for depletion and depreciation during the period and the actual restoration expenditures are charged to the accumulated provision amounts as incurred. As of the date of these consolidated financial statements, the Company has not established any proven or probable reserves on its mineral properties and incurred only acquisition and exploration costs. Although the Company has taken steps to verify title to mineral properties in which it has an interest, according to the usual industry standards for the stage of exploration of such properties, these procedures do not guarantee the Company's title. Such properties may be subject to prior agreements or transfers and title may be affected by undetected defects.
Cash and Cash Equivalents	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
Accounts Receivable	The Company grants credit to customers under credit terms that it believes are customary in the industry and does not require collateral to support customer receivables. The Company evaluates its provision for an allowance for doubtful collections, which is based upon a review of outstanding receivables, historical collection information, and existing economic conditions. Delinquent receivables are written off based on individual credit evaluation and specific circumstances of the customer. At September 30, 2016, the Company’s allowance for doubtful accounts was $0.
Revenue Recognition	The Company recognizes revenue from waste removal services it provides to its customers. The Company’s revenue recognition policies comply with FASB ASC Topic 605. Revenue is recognized at the time the waste removal services is completed, when a formal arrangement exists, the price is fixed or determinable, the service is completed, no other significant obligations of the Company exist and collectability is reasonably assured.
Equipment	Equipment are carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets.
Stock-Based Compensation	The Company records stock-based compensation in accordance with FASB ASC Topic 718, “ Compensation – Stock Compensation
Related Parties	The Company follows ASC 850, Related Party Disclosures
Foreign Currency Translation	The Company's functional and reporting currency is in U.S. dollars. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830 Foreign Currency Matters. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income. The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.
Long-lived Assets	The Company assesses long-lived assets, including intangible assets, for impairment in accordance with the provisions of FASB ASC 360 Property, Plant and Equipment
Goodwill	Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. Under accounting requirements, goodwill is not amortized but is subject to annual impairment tests. The Company recorded goodwill of $149,500 related to its acquisition of Easy. As of September 30, 2016, the Company performed the required impairment review and concluded that the goodwill was not impaired.
Basic and diluted net income per share	Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share
Income Taxes	Income taxes are provided in accordance with ASC Topic 740 Accounting for Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. The adoption had no effect on the Company’s consolidated financial statements.
Reclassifications	Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net loss or stockholders’ deficit.
Recently Issued Accounting Pronouncements	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which supersedes nearly all existing revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. This pronouncement is effective for annual reporting periods beginning after December 15, 2016, and is to be applied using one of two retrospective application methods, with early application not permitted. The Company is currently evaluating the impact of the pending adoption of ASU 2014-09 on its consolidated financial statements. In January 2015, the FASB issued Accounting Standards Update (ASU) No. 2015-01 (Subtopic 225-20) - Income Statement - Extraordinary and Unusual Items In February 2015, the FASB issued Accounting Standards Update (ASU) No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805). In November 2015, the FASB issued ASU No. 2015-17, Balance Sheet Classification of Deferred Taxes In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) Leases (FAS 13) In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share Based Payment Accounting, to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The guidance will be effective for annual periods beginning after December 15, 2016 and interim periods within those annual periods. Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the impact of the adoption of this newly issued guidance to its consolidated financial statements.

EQUIPMENT (Tables)

EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2016
Equipment Tables
Summary of equipment	Equipment $ 90,000 90,000 Less accumulated depreciation (1,500 ) Equipment, net $ 88,500

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2016
Intangible Assets Tables
Summary of intangible assets	Customer lists $ 375,000 Licenses 150,000 525,000 Less accumulated amortization (64,583 ) Intangible assets, net $ 460,417
Summary of future amortization of intangible assets	Years ending September 30, 2017 $ 187,500 2018 122,917 $ 310,417

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	12 Months Ended
	Sep. 30, 2016
Intangible Assets Tables
Financial assets and liabilities that were accounted for at fair value	Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Derivative liabilities at September 30, 2016 $ - $ - $ 1,507,277 $ 1,507,277 Derivative liabilities at September 30, 2015 $ - $ - $ 4,152,164 $ 4,152,164
Change in the fair value of the derivative liabilities	Fair value of derivatives, September 30, 2014 $ - Derivative day one measurement - loss due to derivative 1,610,091 Change in fair value of derivative liability - loss 2,542,073 Fair value of derivatives, September 30, 2015 4,152,164 Change in fair value of derivative liability - gain (2,644,887 ) Fair value of derivatives, September 30, 2016 $ 1,507,277

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	12 Months Ended
	Sep. 30, 2016
Earnings Loss Per Share Tables
Summary of basic and diluted earnings (loss) per share	Year Ended September 30, 2016 2015 Basic Net income (loss) $ 2,412,024 $ (4,759,074 ) Weighted average common shares outstanding 4,025,189 3,189,604 Basic earnings (loss) per share $ 0.60 $ (1.49 ) Diluted Net income (loss) $ 2,412,024 $ (4,759,074 ) Subtract: Interest expense for convertible debentures (12,913 ) - Subtract: Change in derivative liability (2,644,887 ) - Net income (loss) applicable for diluted earnings (loss) per share $ (245,776 ) $ (4,759,074 ) Weighted average common shares outstanding 4,025,189 3,189,604 Add: Shares issued upon conversion of convertible debentures 955,537 - Assumed weighted average common shares outstanding 4,980,726 3,189,604 Diluted earnings (loss) per share $ (0.05 ) $ (1.49 )

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Sep. 30, 2016
Acquisitions Tables
Summary of purchase price allocations at fair value	Creative Integrated Easy Furniture and equipment $ - $ - $ 90,000 Deposit - - 7,000 Customer list 25,000 350,000 - License - - 150,000 Goodwill - - 149,500 Purchase price $ 25,000 $ 350,000 $ 396,500

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2016
Income Taxes Tables
Provision for refundable federal income tax	2016 2015 Deferred income tax asset attributed to: Current operations $ 73,393 $ 68,718 Less: Change in valuation allowance (73,393 ) (68,718 ) Net refundable amount $ - $ -
Composition of the Company's deferred tax assets	2016 2015 Income tax operating loss carryforward $ 2,596,494 $ 2,435,770 Statutory federal income tax rate 34 % 34 % Effective income rate 0 % 0 % Deferred tax assets: Net operating loss carryforward $ 882,808 $ 828,162 Amortization of intangible assets 18,747 - Total deferred tax assets 901,555 828,162 Less: valuation allowance (901,555 ) (828,162 ) Net deferred tax asset - -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Sep. 30, 2016
Commitments And Contingencies Tables
Summary of future minimum annual payments under operating lease agreements	2017 $ 57,400 2018 19,400 $ 76,800

ORGANIZATION AND BASIS OF PRE33

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	Apr. 07, 2016	Aug. 26, 2016	May 22, 2016	Jan. 23, 2015	Sep. 30, 2016	Sep. 30, 2015
Organization And Basis Of Presentation Details Narrative
Entity incorporation date					Dec. 5, 2003
Entity incorporation state name					Nevada
Name of acquired entity			Integrated Waste Transportation Services, Inc.		Easy Disposal, Inc.
Reverse stock split				5:1
Common stock, amendment authorized shares					225,000,000	225,000,000
Preferred stock, shares authorized					5,000,000	5,000,000
Preferred stock, par value					$ 0.001	$ 0.001
Membership interest	$ 25,000
Percentage of membership purchase agreement	100.00%		100.00%
No of common stock in exchange for Integrated		50,000	50,000
Purchase of assets		$ 396,500	$ 300,000
Share price		$ 2.19

SUMMARY OF SIGNIFICANT ACCOUN34

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Summary Of Significant Accounting Policies Details Narrative
Allowance for doubtful accounts	$ 0
Impairment loss		$ 80,000
Goodwill	$ 149,500

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Going Concern Details Narrative
Accumulated deficit	$ (4,580,707)	$ (6,992,731)

EQUIPMENT (Details)

EQUIPMENT (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2013
Equipment, gross			$ 90,000
Less accumulated depreciation			(1,500)
Equipment, net	$ 88,500		$ 88,500
Equipment [Member]
Equipment, gross	$ 90,000

EQUIPMENT (Details Narrative)

EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Equipment Details Narrative
Depreciation expense	$ 1,500	$ 0

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details)	Sep. 30, 2016USD ($)
Intangible assets, gross	$ 525,000
Less accumulated amortization	(64,583)
Intangible assets, net	460,417
Customer Lists [Member]
Intangible assets, gross	375,000
Licenses [Member]
Intangible assets, gross	$ 150,000

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1)	Sep. 30, 2016USD ($)
Intangible Assets Details 1
2,017	$ 187,500
2,018	122,917
Future amortization of intangible assets	$ 310,417

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Intangible Assets Details Narrative
Amortization expense	$ 64,583	$ 0

ASSET HELD FOR SALE (Details Na

ASSET HELD FOR SALE (Details Narrative)	Apr. 14, 2015USD ($)Number / Properties	Sep. 30, 2016USD ($)
Asset Held For Sale Details Narrative
Discontinued operations expense		$ 3,942
Impairment charge from discontinued operation		$ 80,000
Number of producing oil and gas properties | Number / Properties	2
Acquisition of oil and gas properties	$ 80,000

CONVERTIBLE DEBENTURES AND NO42

CONVERTIBLE DEBENTURES AND NOTES PAYABLE - RELATED PARTIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Aug. 26, 2016	Aug. 17, 2016	Apr. 04, 2016	Dec. 29, 2015	Feb. 23, 2015	Jan. 15, 2015	Sep. 30, 2014
Convertible Debentures And Notes Payable - Related Parties Details Narrative
Convertible debentures	$ 241,896	$ 224,896					$ 75,754	$ 75,754
Conversion price interest	$ 0.15							$ 0.35
Other advances	$ 150,000						$ 149,142
Outstanding convertible debt pluss interest									$ 124,814
Borrowing amount from other advance	24,328
Convertible Debentures And Notes Payable- Related Parties Advance	$ 149,142
Closing price discount	15.00%
Additional advance from shareholder	$ 50,000
Fair value of the embedded debt derivative	$ 1,507,277
Fair value of the embedded debt derivative dividend yield	0.00%	0.00%
Fair value of the embedded debt derivative expected volatility	298.00%	281.67%
Fair value of the embedded debt derivative weighted average risk-free interest rate	0.26%	0.025%
Fair value of the embedded debt derivative expected life	1 year 3 months 22 days	2 years 6 months 7 days
Fair value of the embedded debt derivative estimated fair value of the Company's common stock	$ 2	$ 6
Initial fair value of embedded debt derivative		1,610,091
Final fair value of embedded debt derivative		4,152,164
Derivative liability loss	$ 2,644,887	(4,152,164)
Beneficial conversion amount		$ 149,142
Note payable to a related party				$ 17,000
Accrues interest	10.00%		10.00%		10.00%	6.00%

CONVERTIBLE DEBENTURES (Details

CONVERTIBLE DEBENTURES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Jul. 15, 2016	Sep. 30, 2015	Jan. 15, 2015
Convertible Debentures Details Narrative
Convertible common stock shares	$ 0.0125
Convertible debt outstanding	$ 0	$ 4,162	$ 18,912	$ 10,000
Shares of common stock		1,845,882		800,000
Interest due				$ 5,748

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 30, 2016	Aug. 26, 2016	Apr. 04, 2016	Dec. 29, 2015	Sep. 30, 2015	Apr. 02, 2015	Jun. 02, 2014
Note payable	$ 488,489	$ 300,000	$ 29,000	$ 17,500	$ 141,989
Accrues interest	10.00%	10.00%	10.00%	6.00%
Ahbau Lake mining property [Member}
Note payable							$ 81,989
Accrues interest							10.00%
Outstanding balance of principal	$ 81,989				81,989
Alberta oil and gas property [Member}
Note payable						$ 60,000
Accrues interest						9.00%
Outstanding balance of principal	$ 60,000				$ 60,000

ADVANCES - RELATED PARTIES (Det

ADVANCES - RELATED PARTIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Advances - Related Parties Details Narrative
Proceeds from advances- related parity	$ 20,800	$ 68,630
Interest paid		5,748
Amount of convertible agreement		24,398
Related party borrowing			$ 123,853
Additional advances	20,800
Convertible debenture		149,142
Advances - related parties	$ 76,546	$ 55,746

DERIVATIVE INSTRUMENTS (Details

DERIVATIVE INSTRUMENTS (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Derivative liabilities	$ 1,507,277	$ 4,152,164
Level 1 [Member]
Derivative liabilities
Level 2 [Member]
Derivative liabilities
Level 3 [Member]
Derivative liabilities	$ 1,507,277	$ 4,152,164

DERIVATIVE INSTRUMENTS (Detai47

DERIVATIVE INSTRUMENTS (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Derivative Instruments Details 1
Fair value of derivatives, Beginning	$ 4,152,164
Derivative day one measurement- loss due to derivative		1,610,091
Change in fair value of derivative liability- loss	(2,644,887)	2,542,073
Fair value of derivatives, Ending	$ 1,507,277	$ 4,152,164

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Basic
Net income (loss), basic	$ 2,412,024	$ (4,759,074)
Weighted average common shares outstanding basic	4,025,189	3,189,604
Basic earnings (loss) per share	$ 0.60	$ (1.49)
Diluted
Net income (loss)	$ 2,412,024	$ (4,759,074)
Subtract: Interest expense for convertible debentures	(12,913)
Subtract: Change in derivative liability	(2,644,887)
Net income (loss) applicable for diluted earnings (loss) per share	$ (245,776)	$ (4,759,074)
Weighted average common shares outstanding	4,025,189	3,189,604
Add: Shares issued upon conversion of convertible debentures	955,537
Assumed weighted average common shares outstanding	4,980,726	3,189,604
Diluted earnings (loss) per share	$ (0.02)	$ (1.49)

ACQUISITIONS (Details)

ACQUISITIONS (Details)	12 Months Ended
	Sep. 30, 2016USD ($)
Creative Member
Furniture and equipment
Deposit
Customer list	25,000
License
Goodwill
Purchase price	25,000
Integrated Member
Furniture and equipment
Deposit
Customer list	350,000
License
Goodwill
Purchase price	350,000
Easy Member
Furniture and equipment	90,000
Deposit	7,000
Customer list
License	150,000
Goodwill	149,500
Purchase price	$ 396,500

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Aug. 26, 2016	May 22, 2016	Apr. 07, 2016
Common stock per shares	$ 0.001	$ 0.001
Common stock amount	$ 5,760	$ 3,437
Sales	247,866
Creative Member
Membership percentage					100.00%
Membership amount					$ 25,000
Integrated Member
Acquired equity percentage				100.00%
Common stock per shares				$ 1
Common stock, shares				$ 300,000
Common stock amount				$ 50,000
Easy Member
Common stock per shares			$ 2.19
Common stock, shares			$ 50,000
Common stock amount			$ 287,000
Purchase price			$ 396,500
Sales	$ 247,866

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Nov. 18, 2014	Sep. 30, 2016	Sep. 30, 2015
Equity Details Narrative
Accounts payable due to a former related party			$ 60,000
Common stock issued for acquisition, Shares		100,000
Common stock issued for acquisition, Amount		$ 159,500
Common stock issued for cash, Shares		377,000
Common stock issued for cash, Amount		$ 377,000
Common stock issued to officer for services, Shares			40,000
Common stock issued to officer for services, Amount			$ 240,000
Common stock issued to individual for services, Shares			2,000
Common stock issued to individual for services, Amount			$ 12,000
Common stock issued for debt, Shares		1,845,882	800,000
Common stock issued for debt, Amount		$ 23,074	$ 10,000
Common shares issued for accounts payable, Shares	3,000		3,000
Common shares issued for accounts payable, Amount	$ 15,750		$ 15,750
Common stock issued for settlement of accounts payable	$ 12,165		12,165
Loss on settlement of accounts payable			$ (3,585)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Deferred tax asset attributable to:
Current operations	$ 73,393	$ 68,718
Less: Change in valuation allowance	(73,393)	(68,718)
Net refundable amount

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Income Taxes Details 1
Income tax operating loss carry-forward	$ 2,596,494	$ 2,435,770
Statutory federal income tax rate	34.00%	34.00%
Effective income tax rate	0.00%	0.00%
Deferred tax assets
Net operating loss carryforward	$ 882,808	$ 828,162
Amortization of intangible assets	18,747
Total deferred tax assets	901,555	828,162
Less: Valuation allowance	(901,555)	(828,162)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2014	Sep. 30, 2015
Income Taxes Details Narrative
Net operating loss carry-forward	$ 2,596,494		$ 2,435,770
Net operating loss carry forwards, expiration period	expires between 2025 and 2034.
Issuance of common shares		$ 2,532,054

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative)	12 Months Ended
	Sep. 30, 2015USD ($)
Discontinued Operations Details Narrative
Fully impaired charge to earnings	$ 80,000
Acquisition cost	$ 3,942

COMMITMENTS AND CONTINGENCIES56

COMMITMENTS AND CONTINGENCIES (Details)	Sep. 30, 2016USD ($)
Future minimum annual payments under operating lease
2,017	$ 57,400
2,018	19,400
Total	$ 76,800

COMMITMENTS AND CONTINGENCIES57

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Commitments And Contingencies Details
Oerating lease expiry date	Jan. 31, 2018
Rent expense	$ 7,229	$ 0

SUBSEQUENT EVENT (Details Narra

SUBSEQUENT EVENT (Details Narrative) - Subsequent Event [Member] - USD ($)	Dec. 27, 2016	Dec. 20, 2016
Thoroughbred Waste Services LLC [Member]
Purchase price		$ 1,200,000
Creative Land Management LLC [Member]
Purchase price	$ 2,500,000