Kibush Capital (DLCR) S-1 22 Apr 16 IPO registration Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Dec. 31, 2015
Document And Entity Information
Entity Registrant Name	Kibush Capital Corp
Entity Central Index Key	1,614,466
Document Type	S1
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Entity Filer Category	Smaller Reporting Company

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($)	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014
Current assets:
Cash	$ 4,595	$ 10,763	$ 110,152
Prepaid expenses and other current assets		0	6,035
Total current assets	$ 4,595	10,763	116,187
Property and equipment, net	$ 104,678	48,544	79,594
Investment in unconsolidated Joint Venture/Mining Rights		0	40,000
Other Assets	$ 27,988	22,627	499
Deposits Paid	9,562	9,562	499
Goodwill on Consolidation	14,000	14,000
Total assets	160,823	105,496	236,280
Current liabilities:
Accounts payable	11,147	11,147	2,957
Accrued expenses	413,401	326,187	354,685
Promissory notes payable	34,374	34,374
Convertible notes payable, net of discounts of $80,434 and $3,099, respectively	287,166	182,166	108,292
Loan from related party	798,020	679,227	446,799
Derivative liabilities	646,202	498,417	752,997
Deposits	155,300	155,300	80,000
Shares to be Issued - Five Arrows	$ 36,378	36,378
Bank Overdraft
Total current liabilities	$ 2,381,987	1,923,196	1,745,730
Stockholders’ deficit:
Preferred stock, $0.001 par value; 50,000,000 shares authorized; Series A 3,000,000 shares issued and outstanding at December 31, 2015, September 30, 2015 and 2014, respectively	3,000	3,000	3,000
Common stock, $0.001 par value; 500,000,000 shares authorized at September 30, 2015 and 2014, respectively; 77,399,187 and 77,399,187 and 53,837,485 and 563,485 shares issued and outstanding at December 31, 2015 and September 30, 2015 and 2014, respectively	77,399	77,399	53,837
Additional paid-in capital	9,151,960	9,151,960	8,494,962
Accumulated deficit	$ (11,385,596)	(10,986,677)	(10,225,051)
Accumulated other comprehensive income		0	55,022
Total stockholders’ deficit, including non-controlling interest	$ (2,153,237)	(1,754,318)	(1,618,230)
Non-Controlling interest	(67,927)	(63,381)	108,780
Total stockholders’ deficit	(2,221,164)	(1,817,699)	(1,509,450)
Total liabilities and stockholders’ deficit	$ 160,823	$ 105,496	$ 236,280

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - USD ($)	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014
Statement of Financial Position [Abstract]
Convertible notes payable discounts		$ 80,434	$ 3,099
Preferred Stock, Par Value	$ 0.001	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	50,000,000	50,000,000	50,000,000
Series A Preferred Stock, Shares Issued	3,000,000	3,000,000	3,000,000
Series A Preferred Stock, Shares Outstanding	3,000,000	3,000,000	3,000,000
Common Stock, Par Value	$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares Authorized	500,000,000	500,000,000	500,000,000
Common Stock, Shares Issued	77,399,187	53,837,485	563,485
Common Stock, Shares Outstanding	77,399,187	53,837,485	563,485

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Net revenues	$ 46,327		$ 32,000
Cost of sales
Gross profit	$ 46,327		$ 32,000
Operating expenses:
Research and development
General and administrative
General and administrative	$ 277,293	$ 112,613	$ 1,243,666	$ 818,588
Total operating expenses	277,293	112,613	1,243,666	818,588
Loss from operations	$ (230,966)	$ (112,613)	$ (1,211,666)	$ (818,588)
Other income (expense):
Interest income
Interest expense	$ (157,274)	$ (16,955)	$ (389,425)	$ (925,248)
Other income
Change in fair value of derivative liabilities	$ (15,225)		$ 247,098	$ 92,382
Total other expense, net	(172,499)	$ (16,955)	(142,327)	(832,866)
Loss before provision for income taxes	$ (403,465)	$ (129,568)	$ (1,353,993)	$ (1,651,454)
Provision for income taxes
Net loss from operations	$ (403,465)	$ (129,568)	$ (1,353,993)	$ (1,651,454)
Less: Loss attributable to non-controlling interest	4,546		63,381	16,220
Net loss attributable to Holding Company	$ (398,919)	$ (129,568)	$ (1,290,613)	$ (1,635,234)
Basic and diluted loss per common share	$ (0.01)	$ 0	$ (0.04)	$ (0.05)
Weighted average common shares outstanding basic and diluted	36,026,011	36,026,011	36,026,011	36,026,011

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Equity (Deficiency) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Paid-In Capital [Member]	Non Controlling Interest [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income [Member]	Total
Balance at Sep. 30, 2014	$ 53,837	$ 3,000	$ 8,494,962	$ 108,780	$ (10,225,051)	$ 55,022	$ (1,509,450)
Balance, Shares at Sep. 30, 2014	53,837,485	3,000,000
Discount on convertible promissory note
Repayment of convertible loans @ .001 per share of common stock	$ 2,560						$ 2,560
Repayment of convertible loans @ .001 per share of common stock,Shares	2,560,000
Prior Period adjustment				3	529,486	$ (55,022)	474,467
Repayment of convertible loans @ .001 per share of common stock	$ 2,000						2,000
Repayment of convertible loans @ .001 per share of common stock, Shares	2,000,000
Repayment of convertible loans @ .001 per share of common stock	$ 2,000						2,000
Repayment of convertible loans @ .001 per share of common stock, Shares	2,000,000
Common stock issued - Warren Sheppard	$ 3,002		696,998				700,000
Common Stock issued - Warren Sheppard, Shares	3,001,702
Common Stock issued - Five Arrows	$ 14,000						14,000
Common Stock issued - Five Arrows, Shares	14,000,000
Prior Period adjustment - Investment in Aqua Mining			(40,000)				(40,000)
Sold subsidiary consolidated reversals				(108,780)			(108,780)
Adjustment of sold subsidiary					(501)		(501)
Exchange rate variation				(928)	2		(926)
Net Income (Loss)				(62,456)	(1,290,613)		(1,353,993)
Balance at Sep. 30, 2015	$ 77,399	$ 3,000	9,151,960	(63,381)	(10,986,677)		(1,817,699)
Balance, Shares at Sep. 30, 2015	77,399,187	3,000,000
Net Income (Loss)				(4,546)	(398,919)		(403,465)
Balance at Dec. 31, 2015	$ 77,399	$ 3,000	$ 9,151,960	$ (67,927)	$ (11,385,596)		$ (2,221,164)
Balance, Shares at Dec. 31, 2015	77,399,187	3,000,000

Consolidated Statements of Sto6

Consolidated Statements of Stockholders Equity (Deficiency) (Parenthetical)	Sep. 30, 2015$ / shares
Convertible Loans One [Member]
Conversion price per share	$ 0.001
Convertible Loans Two [Member]
Conversion price per share	0.001
Convertible Loans Three [Member]
Conversion price per share	$ 0.001

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014
Operating Activities:
Net loss	$ (398,919)	$ (129,568)	$ (1,290,613)	$ (1,635,234)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	5,291	$ 3,354	5,604	12,992
Amortization of debt discount	$ 132,560		334,731	721,360
Interest expense related to fair value of derivative instruments granted				378,563
Change in fair value of derivative instruments	$ 15,225		(247,098)	(92,382)
Stock based payments				10,000
Changes in operating assets and liabilities:
Prepaid expenses and other assets			6,035	(6,035)
Others asset	$ 2,980		(22,128)	(499)
Accounts payable			8,190	2,957
Accrued expenses	$ 62,500		137,500	251,329
Accrued interest	$ 87,214	$ 16,955	76,187	99,930
Deposits		5,300	65,738	80,000
Net cash used in operating activities	$ (93,221)	$ (103,959)	(925,853)	$ (193,239)
Investing Activities:
Goodwill on Consolidation			(14,000)
Purchase of property and equipment	$ (61,160)	$ (24,473)	31,050	$ (92,586)
Net cash used in investing activities	$ (61,160)	$ (24,473)	$ 17,050	$ (92,586)
Financing Activities:
Proceeds from issuance of convertible debt, net of debt discounts
Repayment of loan from related party
Proceeds from related party loans, net of debt discounts	$ 159,527	$ 18,611	$ 745,203	$ 339,920
Net cash provided by financing activities	(11,314)		745,203	339,920
Effective of exchange rates on cash	148,213	$ 18,611	64,211	55,022
Net change in cash	(6,168)	(109,820)	(163,600)	54,095
Cash, beginning of Year	10,763	110,152	110,152	1,035
Cash, end of Year	$ 4,595	$ 332	$ 10,763	$ 110,152

Condensed Consolidated Financia

Condensed Consolidated Financial Statements	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidated Financial Statements	NOTE 1 - CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at December 31, 2015, and for all periods presented herein, have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed consolidated financial statements be read in conjunction with our audited annual financial statements and notes for the year ended September 30, 2015 included herein. The results of operations for the three-month period ended December 31, 2015 are not necessarily indicative of the operating results for the full year. Basis of Presentation The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The consolidated financial statements of the Company include the accounts of the Company, and all entities in which a direct or indirect controlling interest exists through voting rights or qualifying variable interests. All intercompany balances and transactions have been eliminated in the consolidated financial statements. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As at September 30, 2015 and December 31, 2015, the Company had accumulated deficits of $10,986,677 and $11,385,596, respectively. The Company has not earned sufficient revenues to cover operating costs since inception and has a working capital deficit. The Company intends to fund its mining exploration through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year. The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue mining exploration and execution of its business plan. While management intends to raise additional funds through public or private placement offerings, the Company might not be successful in its efforts to raise capital. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern, as expressed by our auditor in its audit opinion for the year ended September 30, 2015. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. Functional and Reporting Currency The consolidated financial statements are presented in U.S. Dollars. The Company’s functional currency is the U.S. Dollar. The functional currency of Angel Jade is the Australian dollar. The functional currency of Aqua Mining is the Papua New Guinea Kina. Assets and liabilities are translated using the exchange rate on the respective balance sheet dates. Items in the income statement and cash flow statement are translated into U.S. Dollars using the average rates of exchange for the periods involved. The resulting translation adjustments are recorded as a separate component of other comprehensive income/(loss) within stockholders’ equity. The functional currency of foreign entities is generally the local currency unless the primary economic environment requires the use of another currency. Gains or losses arising from the translation or settlement of foreign-currency-denominated monetary assets and liabilities into the functional currency are recognized in the income in the period in which they arise. However, currency differences on intercompany loans that have the nature of a permanent investment are accounted for as translation differences as a separate component of other comprehensive income/(loss) within stockholders’ equity.	NOTE 1 - CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Business Kibush Capital Corporation (formerly David Loren Corporation) (the “Company”) includes its 90% owned subsidiary Aqua Mining (PNG) and its 70% owned subsidiary Angel Jade Pty, Ltd. See Basis of Presentation below. The Company has two primary businesses: (i) mining exploration within Aqua Mining and Angel Jade, and (ii) management services currently operated by Aqua Mining. Basis of Presentation The Company maintains its accounting records on an accrual basis in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). The consolidated financial statements of the Company include the accounts of the Company, and all entities in which a direct or indirect controlling interest exists through voting rights or qualifying variable interests. All intercompany balances and transactions have been eliminated in the consolidated financial statements. Change in Fiscal Year End The Board of Directors of the Company approved on September 14, 2014, a change in the Company’s fiscal year end from December 31 to September 30 of each year. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. As at September 30, 2015 and 2014, the Company had accumulated deficits of $10,986,677 and $10,225,051, respectively. The Company has not earned sufficient revenues to cover operating costs since inception and has a working capital deficit. The Company intends to fund its mining exploration through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year. The ability of the Company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue mining exploration and execution of its business plan. While management intends to raise additional funds through public or private placement offerings, the Company might not be successful in its efforts to raise capital. These factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern, as expressed by our auditor in its audit opinion for the year ended September 30, 2015. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty. Functional and Reporting Currency The consolidated financial statements are presented in U.S. Dollars. The Company’s functional currency is the U.S. Dollar. The functional currency of Angel Jade is the Australian dollar. The functional currency of Aqua Mining is the Papua New Guinea Kina. Assets and liabilities are translated using the exchange rate on the respective balance sheet dates. Items in the income statement and cash flow statement are translated into U.S. Dollars using the average rates of exchange for the periods involved. The resulting translation adjustments are recorded as a separate component of other comprehensive income/(loss) within stockholders’ equity. The functional currency of foreign entities is generally the local currency unless the primary economic environment requires the use of another currency. Gains or losses arising from the translation or settlement of foreign-currency-denominated monetary assets and liabilities into the functional currency are recognized in the income in the period in which they arise. However, currency differences on intercompany loans that have the nature of a permanent investment are accounted for as translation differences as a separate component of other comprehensive income/(loss) within stockholders’ equity.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the principal accounting policies are set out below: Cash The Company maintains its cash balances in interest and non-interest bearing accounts which do not exceed Federal Deposit Insurance Corporation limits. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Kibush Capital, Angel Jade and Aqua Mining. All intercompany accounts and transactions have been eliminated. Other Comprehensive Income and Foreign Currency Translation FASB ASC 220-10-05, Comprehensive Income The accompanying consolidated financial statements are presented in United States dollars. Reclassifications Reclassifications have been made to prior year consolidated financial statements in order to conform the presentation to the statements as of and for the period ended September 30, 2015. Use of Estimates The preparation of financial statements in conformity with Generally Accepted Accounting Principles in the United States of America (“GAAP”) requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates made by management are, recoverability of long-lived assets, valuation and useful lives of intangible assets, valuation of derivative liabilities, and valuation of common stock, options, warrants and deferred tax assets. Actual results could differ from those estimates. Non-Controlling Interests Investments in associated companies over which the Company has the ability to exercise significant influence are accounted for under the consolidation method, after appropriate adjustments for intercompany profits and dividends. In December 2007, the FASB issued SFAS No. 141(R), “Business Combinations.” It requires an acquirer to recognize, at the acquisition date, the assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree at their full fair values as of that date. In a business combination achieved in stages (step acquisitions), the acquirer will be required to re-measure its previously held equity interest in the acquiree at its acquisition-date fair value and recognize the resulting gain or loss in earnings. The acquisition-related transaction and restructuring costs will no longer be included as part of the capitalized cost of the acquired entity but will be required to be accounted for separately in accordance with applicable generally accepted accounting principles. U.S. SFAS No. 141(R) applies prospectively to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008. A non-controlling interest in a subsidiary is an ownership interest in a consolidated entity that is reported as equity in the consolidated financial statements and separate from the Company’s equity. In addition, net income/(loss) attributable to non-controlling interests is reported separately from net income attributable to the Company in the consolidated financial statements. The Company’s consolidated statements present the full amount of assets, liabilities, income and expenses of all of our consolidated subsidiaries, with a partially offsetting amount shown in non-controlling interests for the portion of these assets and liabilities that are not controlled by us. For our investments in affiliated entities that are included in the consolidation, the excess cost over underlying fair value of net assets is referred to as goodwill and reported separately as “Goodwill” in our accompanying consolidated balance sheets. Goodwill may only arise where consideration has been paid. Property and Equipment Property and equipment is stated at cost. Depreciation is computed using the straight-line method over estimated useful lives as follows: Plant equipment 2 to 15 years Computer and software 1 to 2 years Office equipment 3 to 10 years Building improvements 20 years Maintenance and repairs are charged to expense as incurred. Renewals and improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in the consolidated statement of operations. Impairment of Long-Lived Assets In accordance with FASB ASC 360-10-5, Accounting for the Impairment or Disposal of Long-Lived Assets ● Significant under performance relative to expected historical or projected future operating results; ● Significant changes in its strategic business objectives and utilization of the assets; ● Significant negative industry or economic trends, including legal factors; If the Company determines that the carrying values of long-lived assets may not be recoverable based upon the existence of one or more of the above indicators of impairment, the Company’s management performs an undiscounted cash flow analysis to determine if impairment exists. If impairment exists, the Company measures the impairment based on the difference between the asset’s carrying amount and its fair value, and the impairment is charged to operations in the period in which the long-lived asset impairment is determined by management. The carrying value of the Company’s investment in Joint Venture contract with leaseholders of certain Mining Leases in Papua New Guinea represents its ownership, accounted for under the equity method. The ownership interest is not adjusted to fair value on a recurring basis. Each reporting period the Company assesses the fair value of the Company’s ownership interest in Joint Venture in accordance with FASB ASC 325-20-35. Each year the Company conducts an impairment analysis in accordance with the provisions within FASB ASC 320-10-35 paragraphs 25 through 32. Fair Value of Financial Instruments The carrying amounts of the Company’s cash, accounts payable and accrued expenses approximate their estimated fair values due to the short-term maturities of those financial instruments. The Company believes the carrying amount of its notes payable approximates its fair value based on rates and other terms currently available to the Company for similar debt instruments Beneficial Conversion Features of Debentures In accordance with FASB ASC 470-20, Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios, we recognize the advantageous value of conversion rights attached to convertible debt. Such rights give the debt holder the ability to convert debt into common stock at a price per share that is less than the trading price to the public on the day the loan is made to us. The beneficial value is calculated as the intrinsic value (the market price of the stock at the commitment date in excess of the conversion rate) of the beneficial conversion feature of debentures and related accruing interest is recorded as a discount to the related debt and an addition to additional paid in capital. The discount is amortized over the remaining outstanding period of related debt using the interest method. Derivative Financial Instruments We apply the provisions of FASB ASC 815-10, Derivatives and Hedging In applying the Black-Scholes valuation model, the Company used the following assumptions during the quarter ended December 31, 2015: For the quarter Ended December 31, 2015 Annual dividend yield - Expected life (years) 0.50 – 1.00 Risk-free interest rate 0.03% – 0.13% Expected volatility 210.12.% – 400.48% The inputs used to measure fair value fall in different levels of the fair value hierarchy, a financial security’s hierarchy level is based upon the lowest level of input that is significant to the fair value measurement. The Company determines the fair value of its derivative instruments using a three-level hierarchy for fair value measurements which these assets and liabilities must be grouped, based on significant levels of observable or unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions. This hierarchy requires the use of observable market data when available. These two types of inputs have created the following fair-value hierarchy: Level 1 Level 2 Level 3 The following table presents the Company’s embedded conversion features of its convertible debt measured at fair value on a recurring basis as of December 31, 2015: Carry Value at December 31, 2015 Derivative liabilities: Embedded conversion features - notes $ 646,202 Total derivative liability $ 646,202 For the 3 Months ended December 31, 2015 Change in fair value included in other income (expense), net $ 15,225 The following table provides a reconciliation of the beginning and ending balances for the Company’s derivative liabilities measured at fair value using Level 3 inputs: For the 3 Months ended December 31, 2015 Embedded Conversion Features - Notes: Balance at beginning of year $ 498,417 Change in derivative liabilities $ 163,010 Net change in fair value included in net loss $ -15,225 Ending balance $ 646,202 The Company re-measures the fair values of all of its derivative liabilities as of each period end and records the net aggregate gain/loss due to the change in the fair value of the derivative liabilities as a component of other expense, net in the accompanying consolidated statement of operations. During the year ended September 30, 2015 and 3 months ended December 31, 2015, the Company recorded a net increase (decrease) to the fair value of derivative liabilities balance of $131,044 and $15,225, respectively. Loss per Share The Company applies FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common stockholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include additional common shares available upon exercise of stock options and warrants using the treasury stock method, except for periods for which no common share equivalents are included because their effect would be anti-dilutive. Income Taxes Income taxes are accounted for in accordance with ASC Topic 740, “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases (temporary differences). Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled. Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax assets will not be realized. Mineral Property, Mineral Rights (Claims) Payments and Exploration Costs Pursuant to EITF 04-02, “Whether Mineral Rights are Tangible or Intangible Assets and Related Issues”, the Company has an accounting policy to capitalize the direct costs to acquire or lease mineral properties and mineral rights as tangible assets. The direct costs include the costs of signature (lease) bonuses, options to purchase or lease properties, and brokers’ and legal fees. If the acquired mineral rights relate to unproven properties, the Company does not amortize the capitalized mineral costs, but evaluates the capitalized mineral costs periodically for impairment. The Company expenses all costs related to the exploration of mineral claims in which it had secured exploration rights prior to establishment of proven and probable reserves. Accounting Treatment of Mining Interests At this time, the Company does not directly own or directly lease mining properties. However, the Company does have contractual rights and governmental permits which allow the Company to conduct mining exploration on such properties. These contractual relationships, coupled with the government permits issued to the Company (or a subsidiary), are substantially similar in nature to a mining lease. Therefore, we have treated these contracts as lease agreements for accounting purposes. Research and Development Research and development costs are recognized as an expense in the period in which they are incurred. The Company did not incur any research and development costs for the quarters ended December 31, 2015 and 2014, respectively. Recent Accounting Pronouncements New accounting standards Development State Entities Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has early adopted ASU 2014-10 commencing with its financial statements for the year ended September 30, 2014 and subsequent periods. Accounting standards to be adopted in future periods In May 2014, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) which provides guidance for accounting for revenue from contracts with customers. The core principle of this ASU is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity would be required to apply the following five steps: 1) identify the contract(s) with a customer; 2) identify the performance obligations in the contract; 3) determine the transaction price; 4) allocate the transaction price to the performance obligations in the contract; and 5) recognize revenue when (or as) the entity satisfies a performance obligation. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. Early adoption is not permitted. Entities will have the option to apply the final standard retrospectively or use a modified retrospective method, recognizing the cumulative effect of the ASU in retained earnings at the date of initial application. An entity will not restate prior periods if it uses the modified retrospective method, but will be required to disclose the amount by which each financial statement line item is affected in the current reporting period by the application of the ASU as compared to the guidance in effect prior to the change, as well as reasons for significant changes. The Company will adopt the updated standard in the first quarter of 2017. The Company is currently evaluating the impact that implementing this ASU will have on its financial statements and disclosures, as well as whether it will use the retrospective or modified retrospective method of adoption. Recognition of Revenue Revenue is realized from product sales. Recognition occurs upon shipment to customers, and where the following criteria are met: persuasive evidence of an arrangement exists; delivery has occurred; the sales price is fixed or determinable; and collectability is reasonably assured. Additional revenue from royalties is recognized when persuasive evidence of an arrangement exits; the amount due is fixed or determinable; and collectability is reasonably assured. Company management do not believe that the adoption of recently issued accounting pronouncements will have a significant impact on the Company’s financial position, results of operations, or cash flows.	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of the principal accounting policies are set out below: Cash The Company maintains its cash balances in interest and non-interest bearing accounts which do not exceed Federal Deposit Insurance Corporation limits. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Kibush Capital, Angel Jade and Aqua Mining. The financial statements for the year ended September 30, 2014 are consolidated with Instacash. All intercompany accounts and transactions have been eliminated. Other Comprehensive Income and Foreign Currency Translation FASB ASC 220-10-05, Comprehensive Income The accompanying consolidated financial statements are presented in United States dollars. Reclassifications Reclassifications have been made to prior year consolidated financial statements in order to conform the presentation to the statements as of and for the period ended September 30, 2015. Use of Estimates The preparation of financial statements in conformity with Generally Accepted Accounting Principles in the United States of America (“GAAP”) requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates made by management are, recoverability of long-lived assets, valuation and useful lives of intangible assets, valuation of derivative liabilities, and valuation of common stock, options, warrants and deferred tax assets. Actual results could differ from those estimates. Non-Controlling Interests Investments in associated companies over which the Company has the ability to exercise significant influence are accounted for under the consolidation method, after appropriate adjustments for intercompany profits and dividends. In December 2007, the FASB issued SFAS No. 141(R), “Business Combinations.” It requires an acquirer to recognize, at the acquisition date, the assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree at their full fair values as of that date. In a business combination achieved in stages (step acquisitions), the acquirer will be required to re-measure its previously held equity interest in the acquiree at its acquisition-date fair value and recognize the resulting gain or loss in earnings. The acquisition-related transaction and restructuring costs will no longer be included as part of the capitalized cost of the acquired entity but will be required to be accounted for separately in accordance with applicable generally accepted accounting principles. U.S. SFAS No. 141(R) applies prospectively to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008. A non-controlling interest in a subsidiary is an ownership interest in a consolidated entity that is reported as equity in the consolidated financial statements and separate from the Company’s equity. In addition, net income/(loss) attributable to non-controlling interests is reported separately from net income attributable to the Company in the consolidated financial statements. The Company’s consolidated statements present the full amount of assets, liabilities, income and expenses of all of our consolidated subsidiaries, with a partially offsetting amount shown in non-controlling interests for the portion of these assets and liabilities that are not controlled by us. For our investments in affiliated entities that are included in the consolidation, the excess cost over underlying fair value of net assets is referred to as goodwill and reported separately as “Goodwill” in our accompanying consolidated balance sheets. Goodwill may only arise where consideration has been paid. Property and Equipment Property and equipment is stated at cost. Depreciation is computed using the straight-line method over estimated useful lives as follows: Plant equipment 2 to 15 years Computer and software 1 to 2 years Office equipment 3 to 10 years Building improvements 20 years Maintenance and repairs are charged to expense as incurred. Renewals and improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in the consolidated statement of operations. Impairment of Long-Lived Assets In accordance with FASB ASC 360-10-5, Accounting for the Impairment or Disposal of Long-Lived Assets ● Significant under performance relative to expected historical or projected future operating results; ● Significant changes in its strategic business objectives and utilization of the assets; ● Significant negative industry or economic trends, including legal factors; If the Company determines that the carrying values of long-lived assets may not be recoverable based upon the existence of one or more of the above indicators of impairment, the Company’s management performs an undiscounted cash flow analysis to determine if impairment exists. If impairment exists, the Company measures the impairment based on the difference between the asset’s carrying amount and its fair value, and the impairment is charged to operations in the period in which the long-lived asset impairment is determined by management. The carrying value of the Company’s investment in Joint Venture contract with leaseholders of certain Mining Leases in Papua New Guinea represents its ownership, accounted for under the equity method. The ownership interest is not adjusted to fair value on a recurring basis. Each reporting period the Company assesses the fair value of the Company’s ownership interest in Joint Venture in accordance with FASB ASC 325-20-35. Each year the Company conducts an impairment analysis in accordance with the provisions within FASB ASC 320-10-35 paragraphs 25 through 32. Fair Value of Financial Instruments The carrying amounts of the Company’s cash, accounts payable and accrued expenses approximate their estimated fair values due to the short-term maturities of those financial instruments. The Company believes the carrying amount of its notes payable approximates its fair value based on rates and other terms currently available to the Company for similar debt instruments Beneficial Conversion Features of Debentures In accordance with FASB ASC 470-20, Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios, we recognize the advantageous value of conversion rights attached to convertible debt. Such rights give the debt holder the ability to convert debt into common stock at a price per share that is less than the trading price to the public on the day the loan is made to us. The beneficial value is calculated as the intrinsic value (the market price of the stock at the commitment date in excess of the conversion rate) of the beneficial conversion feature of debentures and related accruing interest is recorded as a discount to the related debt and an addition to additional paid in capital. The discount is amortized over the remaining outstanding period of related debt using the interest method. Derivative Financial Instruments We apply the provisions of FASB ASC 815-10, Derivatives and Hedging In applying the Black-Scholes valuation model, the Company used the following assumptions during the year ended September 30, 2015: For the year and quarter Ended September 30, 2015 Annual dividend yield - Expected life (years) 0.50 – 1.00 Risk-free interest rate 0.03% – 0.13% Expected volatility 210.12.% – 400.48% The inputs used to measure fair value fall in different levels of the fair value hierarchy, a financial security’s hierarchy level is based upon the lowest level of input that is significant to the fair value measurement. The Company determines the fair value of its derivative instruments using a three-level hierarchy for fair value measurements which these assets and liabilities must be grouped, based on significant levels of observable or unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions. This hierarchy requires the use of observable market data when available. These two types of inputs have created the following fair-value hierarchy: Level 1 Level 2 Level 3 The following table presents the Company’s embedded conversion features of its convertible debt measured at fair value on a recurring basis as of September 30, 2015: Carry Value at September 30, 2015 Derivative liabilities: Embedded conversion features - notes $ 498,417 Total derivative liability $ 498,417 For the year ended September 30, 2015 Change in fair value included in other income (expense), net 131,044 The following table provides a reconciliation of the beginning and ending balances for the Company’s derivative liabilities measured at fair value using Level 3 inputs: For the year ended September 30, 2015 Embedded Conversion Features - Notes: Balance at beginning of year $ 752,997 Change in derivative liabilities $ -385,624 Net change in fair value included in net loss $ -131,044 Ending balance $ 498,417 The Company re-measures the fair values of all of its derivative liabilities as of each period end and records the net aggregate gain/loss due to the change in the fair value of the derivative liabilities as a component of other expense, net in the accompanying consolidated statement of operations. During the year ended September 30, 2015, the Company recorded a net increase (decrease) to the fair value of derivative liabilities balance of $131,044. Loss per Share The Company applies FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common stockholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include additional common shares available upon exercise of stock options and warrants using the treasury stock method, except for periods for which no common share equivalents are included because their effect would be anti-dilutive. Income Taxes Income taxes are accounted for in accordance with ASC Topic 740, “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases (temporary differences). Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled. Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax assets will not be realized. Mineral Property, Mineral Rights (Claims) Payments and Exploration Costs Pursuant to EITF 04-02, “Whether Mineral Rights are Tangible or Intangible Assets and Related Issues”, the Company has an accounting policy to capitalize the direct costs to acquire or lease mineral properties and mineral rights as tangible assets. The direct costs include the costs of signature (lease) bonuses, options to purchase or lease properties, and brokers’ and legal fees. If the acquired mineral rights relate to unproven properties, the Company does not amortize the capitalized mineral costs, but evaluates the capitalized mineral costs periodically for impairment. The Company expenses all costs related to the exploration of mineral claims in which it had secured exploration rights prior to establishment of proven and probable reserves. Accounting Treatment of Mining Interests At this time, the Company does not directly own or directly lease mining properties. However, the Company does have contractual rights and governmental permits which allow the Company to conduct mining exploration on such properties. These contractual relationships, coupled with the government permits issued to the Company (or a subsidiary), are substantially similar in nature to a mining lease. Therefore, we have treated these contracts as lease agreements for accounting purposes. Research and Development Research and development costs are recognized as an expense in the period in which they are incurred. The Company incurred no research and development costs expensed for the years ended September 30, 2015 and 2014, respectively. Recent Accounting Pronouncements New accounting standards Development State Entities Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has early adopted ASU 2014-10 commencing with its financial statements for the year ended September 30, 2014 and subsequent periods. Accounting standards to be adopted in future periods In May 2014, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) which provides guidance for accounting for revenue from contracts with customers. The core principle of this ASU is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity would be required to apply the following five steps: 1) identify the contract(s) with a customer; 2) identify the performance obligations in the contract; 3) determine the transaction price; 4) allocate the transaction price to the performance obligations in the contract; and 5) recognize revenue when (or as) the entity satisfies a performance obligation. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. Early adoption is not permitted. Entities will have the option to apply the final standard retrospectively or use a modified retrospective method, recognizing the cumulative effect of the ASU in retained earnings at the date of initial application. An entity will not restate prior periods if it uses the modified retrospective method, but will be required to disclose the amount by which each financial statement line item is affected in the current reporting period by the application of the ASU as compared to the guidance in effect prior to the change, as well as reasons for significant changes. The Company will adopt the updated standard in the first quarter of 2017. The Company is currently evaluating the impact that implementing this ASU will have on its financial statements and disclosures, as well as whether it will use the retrospective or modified retrospective method of adoption. Company management do not believe that the adoption of recently issued accounting pronouncements will have a significant impact on the Company’s financial position, results of operations, or cash flows. Recognition of Revenue Revenue is realized from product sales. Recognition occurs upon shipment to customers, and where the following criteria are met: persuasive evidence of an arrangement exists; delivery has occurred; the sales price is fixed or determinable; and collectability is reasonably assured. Additional revenue from royalties is recognized when persuasive evidence of an arrangement exits; the amount due is fixed or determinable; and collectability is reasonably assured. Company management do not believe that the adoption of recently issued accounting pronouncements will have a significant impact on the Company’s financial position, results of operations, or cash flows.

Mineral Rights

Mineral Rights	3 Months Ended
	Dec. 31, 2015
Extractive Industries [Abstract]
Mineral Rights	NOTE 3 – MINERAL RIGHTS The Company owns interests in the following entities which was recorded at our direct cost measured at fair market value to acquire our interest in these properties. Investment Ownership % Aqua Mining (PNG) 34 90 % Angel Jade Pty Ltd 104,000 70 %

Investments in Subsidiaries

Investments in Subsidiaries	12 Months Ended
	Sep. 30, 2015
Investments in and Advances to Affiliates, Schedule of Investments [Abstract]
Investments in Subsidiaries	NOTE 3 – INVESTMENTS IN SUBSIDIARIES The Company owns interests in the following entities which was recorded at their book value since they were related party common control acquisitions. As the Subsidiaries Angel Jade Pty Ltd and Aqua Mining (PNG) Ltd were acquired from a related entity, Five Arrows Limited (see Note 9 – Business Combinations), the shares were recorded in the accounts at their true cost value. Investment Ownership % Aqua Mining (PNG) $ 34 90 % Angel Jade Pty Ltd $ 104,000 70 %

Property and Equipment

Property and Equipment	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 4 – PROPERTY AND EQUIPMENT December 31, 2015 Building and Improvements $ - Plant Equipment 3,387 Computer Equipment - Office Equipment - Motor Vehicle 106,582 109,969 Less accumulated depreciation -5,291 $ 104,678 Depreciation expense was approximately $5,291 for the 3 months ended December 31, 2015.	NOTE 4 – PROPERTY AND EQUIPMENT September 30, 2015 Building and Improvements - Plant Equipment 3,724 Computer Equipment - Office Equipment - Motor Vehicle 50,424 54,148 Less accumulated depreciation -5,604 $ 48,544 Depreciation expense was approximately $5,604 for the year ended September 30, 2015 and $12,992 for the year ended September 30, 2014.

Convertible Notes Payable

Convertible Notes Payable	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Debt Disclosure [Abstract]
Convertible Notes Payable	NOTE 5 – CONVERTIBLE NOTES PAYABLE December 31, 2015 Note Face Amount Debt Discount Net Amount of Note 2011 Note $ 22,166 $ - $ 22,166 2012 Note 48,000 - 48,000 2013 Note 12,000 - 12,000 2014 Note 100,000 - 100,000 2015 Note 105,000 - 105,000 Total $ 287,166 $ - $ 287,166 September 30, 2015 Note Face Amount Debt Discount Net Amount of Note 2011 Note $ 22,166 - $ 22,166 2012 Note 48,000 - 48,000 2013 Note 12,000 - 12,000 2014 Note 100,000 - 100,000 Total $ 182,166 - $ 182,166 2011 Note On May 1, 2011, the Company issued a 2.00% Convertible Note due April 30, 2012 with a principal amount of $32,000 (the “2011 Note”) for cash. Interest on the 2011 Note is accrued annually effective from May 1, 2011 forward. The 2011 Note is unsecured and repayable on demand. The 2011 Note is senior in right to all existing and future indebtedness which is subordinated by its terms and at the option of the Lender, the principal along with any accrued interest may be converted in whole or part into Common Stock at a price of $0.001. As this note carries a conversion rate that is less than market rate, the rules of beneficial conversion apply. The difference between the conversion rate and the market rate is classified as a discount on the note and accreted over the term of the note, which with respect to this note is 12 months. The face amount of the outstanding note as of December 31, 2015 is $22,166. As of December 31, 2015, the note has been discounted by $0. 2012 Note On January 2, 2012, the Company issued a 2.00% Convertible Note due January 1, 2013 with a principal amount of $48,000 (the “2012 Note”) for cash. Interest on the 2012 Note is accrued annually effective from January 2, 2012 forward. The 2012 Note is unsecured and repayable on demand. The 2012 Note is senior in right to all existing and future indebtedness which is subordinated by its terms and at the option of the Lender, the principal along with any accrued interest may be converted in whole or part into Common Stock at a price of $0.001. As this note carries a conversion rate that is less than market rate, the rules of beneficial conversion apply. The difference between the conversion rate and the market rate is classified as a discount on the note and accreted over the term of the note, which with respect to this note is 12 months. The face amount of the outstanding note as of December 31, 2015 is $48,000. As of December 31, 2015, the note has been discounted by $0. 2013 Note On January 3, 2013, the Company issued a 2.00% Convertible Note due January 2, 2014 with a principal amount of $12,000 (the “2013 Note”) for cash. Interest on the 2013 Note is accrued annually effective from January 3, 2013 forward. The 2013 Note is unsecured and repayable on demand. The 2013 Note is senior in right to all existing and future indebtedness which is subordinated by its terms and at the option of the Lender, the principal along with any accrued interest may be converted in whole or part into Common Stock at a price of $0.001. As this note carries a conversion rate that is less than market rate, the rules of beneficial conversion apply. The difference between the conversion rate and the market rate is classified as a discount on the note and accreted over the term of the note, which with respect to this note is 12 months. The face amount of the outstanding note as of December 31, 2015 is $12,000. As of December 31, 2015 the note has been discounted by $0. 2014 Note On August 25, 2014, the Company issued two 12.00% Convertible Promissory Note due February 25, 2015 with a principal amount of $50,000 each (the “2014 Note”) for cash. Interest on the 2014 Note is accrued annually effective from August 25, 2014 forward. The 2014 Note is unsecured. The notes are convertible at a conversion price the lesser of (a) $0.25 per share, or (b) the price per share as reported on the Over-the-Counter Bulletin Board on the conversion date. The Note Holders also received Warrants to purchase an aggregate of 800,000 shares of our common stock at an initial exercise price of $0.25 per share. Each of the Warrants has a term of five (5) years. The embedded conversion feature of the 2014 Notes and Warrants were recorded as derivative liabilities in accordance with relevant accounting guidance due to the variable conversion price of the 2014 Notes. The fair value on the grant date of the embedded conversion feature of the convertible debt was $145,362 as computed using the Black-Scholes option pricing model. The Company established a debt discount of $100,000, representing the value of the embedded conversion feature inherent in the convertible debt and warrant, as limited to the face amount of the debt. The debt discount is being amortized over the life of the debt using the straight-line method over the terms of the debt, which approximates the effective-interest method. For the year ended September 30, 2015, the Company recorded amortization of the debt discount of $0. The balance of the debt discount was $0 at September 30, 2015. For the 3 months ended December 31, 2015, the Company recorded amortization of the debt discount of $0. The balance of the debt discount was $0 at December 31, 2015. 2015 Note On December 4, 2014, the Company issued a 8.00% Convertible Promissory Note due December 4, 2015 with a principal amount of $105,000 (the “2015 Note”) as the commitment fee for the Purchase Agreement with Blackbridge Capital. Interest on the 2015 Note is accrued annually effective from December 4, 2015 forward. The 2015 Note is unsecured. As this note carries a conversion rate that is less than market rate, the rules of beneficial conversion apply. The difference between the conversion rate and the market rate is classified as a discount on the note and accreted over the term of the note, which with respect to this note is 12 months. The face amount of the outstanding note as of December 31, 2015 is $105,000. As of December 31, 2015 the balance of the debt discount was $96,612.	NOTE 5 – CONVERTIBLE NOTES PAYABLE September 30, 2015 Note Face Amount Debt Discount Net Amount of Note 2011 Note $ 22,166 $ - $ 22,166 2012 Note 48,000 - 48,000 2013 Note 12,000 - 12,000 2014 Note 100,000 - 100,000 Total $ 182,166 $ - $ 182,166 September 30, 2014 Note Face Amount Debt Discount Net Amount of Note 2011 Note $ 28,726 $ - $ 28,726 2012 Note 48,000 - 48,000 2013 Note 12,000 - 12,000 2014 Note 100,000 -80,434 19,566 Total $ 188,726 $ -80,434 $ 108,292 2011 Note On May 1, 2011, the Company issued a 2.00% Convertible Note due April 30, 2012 with a principal amount of $32,000 (the “2011 Note”) for cash. Interest on the 2011 Note is accrued annually effective from May 1, 2011 forward. The 2011 Note is unsecured and repayable on demand. The 2011 Note is senior in right to all existing and future indebtedness which is subordinated by its terms and at the option of the Lender, the principal along with any accrued interest may be converted in whole or part into Common Stock at a price of $0.001. As this note carries a conversion rate that is less than market rate, the rules of beneficial conversion apply. The difference between the conversion rate and the market rate is classified as a discount on the note and accreted over the term of the note, which with respect to this note is 12 months. The face amount of the outstanding note as of September 30, 2015 and September 30, 2014 is $22,166and $28,726 respectively. As of September 30, 2015 and September 30, 2014, the note has been discounted by $0. 2012 Note On January 2, 2012, the Company issued a 2.00% Convertible Note due January 1, 2013 with a principal amount of $48,000 (the “2012 Note”) for cash. Interest on the 2012 Note is accrued annually effective from January 2, 2012 forward. The 2012 Note is unsecured and repayable on demand. The 2012 Note is senior in right to all existing and future indebtedness which is subordinated by its terms and at the option of the Lender, the principal along with any accrued interest may be converted in whole or part into Common Stock at a price of $0.001. As this note carries a conversion rate that is less than market rate, the rules of beneficial conversion apply. The difference between the conversion rate and the market rate is classified as a discount on the note and accreted over the term of the note, which with respect to this note is 12 months. The face amount of the outstanding note as of September 30, 2015 is $48,000 respectively. As of September 30, 2015, the note has been discounted by $0. 2013 Note On January 3, 2013, the Company issued a 2.00% Convertible Note due January 2, 2014 with a principal amount of $12,000 (the “2013 Note”) for cash. Interest on the 2013 Note is accrued annually effective from January 3, 2013 forward. The 2013 Note is unsecured and repayable on demand. The 2013 Note is senior in right to all existing and future indebtedness which is subordinated by its terms and at the option of the Lender, the principal along with any accrued interest may be converted in whole or part into Common Stock at a price of $0.001. As this note carries a conversion rate that is less than market rate, the rules of beneficial conversion apply. The difference between the conversion rate and the market rate is classified as a discount on the note and accreted over the term of the note, which with respect to this note is 12 months. The face amount of the outstanding note as of September 30, 2015 is $12,000. As of September 30, 2015 the note has been discounted by $0. 2014 Note On August 25, 2014, the Company issued two 12.00% Convertible Promissory Note due February 25, 2015 with a principal amount of $50,000 each (the “2014 Note”) for cash. Interest on the 2014 Note is accrued annually effective from August 25, 2014 forward. The 2014 Note is unsecured. The notes are convertible at a conversion price the lesser of (a) $0.25 per share, or (b) the price per share as reported on the Over-the-Counter Bulletin Board on the conversion date. The Note Holders also received Warrants to purchase an aggregate of 800,000 shares of our common stock at an initial exercise price of $0.25 per share. Each of the Warrants has a term of five (5) years. The embedded conversion feature of the 2014 Notes and Warrants were recorded as derivative liabilities in accordance with relevant accounting guidance due to the variable conversion price of the 2014 Notes. The fair value on the grant date of the embedded conversion feature of the convertible debt was $145,362 as computed using the Black-Scholes option pricing model. The Company established a debt discount of $100,000, representing the value of the embedded conversion feature inherent in the convertible debt and warrant, as limited to the face amount of the debt. The debt discount is being amortized over the life of the debt using the straight-line method over the terms of the debt, which approximates the effective-interest method. For the year ended September 30, 2014, the Company recorded amortization of the debt discount of $19,566. The balance of the debt discount was $80,434 at September 30, 2014. For the year ended September 30, 2015, the Company recorded amortization of the debt discount of $0. The balance of the debt discount was $0 at September 30, 2015.

Loan from Related Party

Loan from Related Party	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Debt Disclosure [Abstract]
Loan from Related Party	NOTE 6 – LOAN FROM RELATED PARTY Convertible Notes Issued to the President and Director of Kibush Capital Corporation: On March 31, 2014, the Company issued a 12.50% Convertible Promissory Note due March 31, 2015 with a principal amount of $157,500 (the “March 2014 Note”) for cash. Interest on the March 2014 Note is accrued annually effective from March 31, 2014 forward. The March 2014 Note is unsecured. The note is convertible into common stock at a price of 50 percent of the average closing bid price, determined on the then current trading market for the ten business days prior to the conversion date. The embedded conversion feature of the March 2014 Notes was recorded as derivative liabilities in accordance with relevant accounting guidance due to the variable conversion price of the March 2014 Notes. The fair value on the grant date of the embedded conversion feature of the convertible debt was $305,039 as computed using the Black-Scholes option pricing model. The Company established a debt discount of $157,500, representing the value of the embedded conversion feature inherent in the convertible debt, as limited to the face amount of the debt. The debt discount is being amortized over the life of the debt using the straight-line method over the terms of the debt, which approximates the effective-interest method. For the year ended September 30, 2014, the Company recorded amortization of the debt discount of $78,966. The balance of the debt discount was $78,534 at September 30, 2014. As of September 30, 2015, the balance of the debt discount was $0. On June 30, 2014, the Company issued a 12.50% Convertible Promissory Note due June 30, 2015 with a principal amount of $110,741 (the “June 2014 Note”) for cash. Interest on the June 2014 Note is accrued annually effective from June 30, 2014 forward. The June 2014 Note is unsecured. The note is convertible into common stock at a price of 50 percent of the average closing bid price, determined on the then current trading market for the ten business days prior to the conversion date. The embedded conversion feature of the June 2014 Note was recorded as derivative liabilities in accordance with relevant accounting guidance due to the variable conversion price of the June 2014 Note. The fair value on the grant date of the embedded conversion feature of the convertible debt was $213,207 as computed using the Black-Scholes option pricing model. The Company established a debt discount of $110,741 representing the value of the embedded conversion feature inherent in the convertible debt, as limited to the face amount of the debt. The debt discount is being amortized over the life of the debt using the straight-line method over the terms of the debt, which approximates the effective-interest method. For the year ended September 30, 2014, the Company recorded amortization of the debt discount of $27,913. The balance of the debt discount was $82,828 at September 30, 2014. As of September 30, 2015, the balance of the debt discount was $0. On September 30, 2014, the Company issued a 12.50% Convertible Promissory Note due September 30, 2015 with a principal amount of $98,575 (the “September 2014 Note”) for cash. Interest on the September 2014 Note is accrued annually effective from September 30, 2014 forward. The September 2014 Note is unsecured. The note is convertible into common stock at a price of 50 percent of the average closing bid price, determined on the then current trading market for the ten business days prior to the conversion date. The embedded conversion feature of the September 2014 Notes was recorded as derivative liabilities in accordance with relevant accounting guidance due to the variable conversion price of the September 2014 Note. The fair value on the grant date of the embedded conversion feature of the convertible debt was $181,771 as computed using the Black-Scholes option pricing model. The Company established a debt discount of $98,575 representing the value of the embedded conversion feature inherent in the convertible debt, as limited to the face amount of the debt. The debt discount is being amortized over the life of the debt using the straight-line method over the terms of the debt, which approximates the effective-interest method. For the year ended September 30, 2014, the Company recorded amortization of the debt discount of $0. The balance of the debt discount was $98,575 at September 30, 2014. As of September 30, 2015, the balance of the debt discount was $0. On September 30, 2015, the Company issued a 12.50% Convertible Promissory Note due September 30, 2016 with a principal amount of $316,046 (the “September 2015 Note”) for cash. Interest on the September 2015 Note is accrued annually effective from September 30, 2015 forward. The September 2015 Note is unsecured. The note is convertible into common stock at a price of 50 percent of the average closing bid price, determined on the then current trading market for the ten business days prior to the conversion date. The embedded conversion feature of the September 2015 Notes was recorded as derivative liabilities in accordance with relevant accounting guidance due to the variable conversion price of the September 2015 Note. The fair value on the grant date of the embedded conversion feature of the convertible debt was $330,496 as computed using the Black-Scholes option pricing model. The Company established a debt discount of $226,826 representing the value of the embedded conversion feature inherent in the convertible debt, as limited to the face amount of the debt. The debt discount is being amortized over the life of the debt using the straight-line method over the terms of the debt, which approximates the effective-interest method. For the 3 months ended December 31, 2015, the Company recorded amortization of the debt discount of $115,140. The balance of the debt discount was $330,496 at December 31, 2015. As of December 31, 2015 and September 30, 2015, cumulative interest of $24,714 and $54,693 respectively, has been accrued on these notes. Additionally, as of December 31, 2015, the Company owed Warren Sheppard $115,158 for advances on operating expenses which are repayable on demand at 0% interest.	NOTE 6 – LOAN FROM RELATED PARTY Convertible Notes Issued to the President and Director of Kibush Capital Corporation: On March 31, 2014, the Company issued a 12.50% Convertible Promissory Note due March 31, 2015 with a principal amount of $157,500 (the “March 2014 Note”) for cash. Interest on the March 2014 Note is accrued annually effective from March 31, 2014 forward. The March 2014 Note is unsecured. The note is convertible into common stock at a price of 50 percent of the average closing bid price, determined on the then current trading market for the ten business days prior to the conversion date. The embedded conversion feature of the March 2014 Notes was recorded as derivative liabilities in accordance with relevant accounting guidance due to the variable conversion price of the March 2014 Notes. The fair value on the grant date of the embedded conversion feature of the convertible debt was $305,039 as computed using the Black-Scholes option pricing model. The Company established a debt discount of $157,500, representing the value of the embedded conversion feature inherent in the convertible debt, as limited to the face amount of the debt. The debt discount is being amortized over the life of the debt using the straight-line method over the terms of the debt, which approximates the effective-interest method. For the year ended September 30, 2014, the Company recorded amortization of the debt discount of $78,966. The balance of the debt discount was $78,534 at September 30, 2014. As of September 30, 2015, the balance of the debt discount was $0. On June 30, 2014, the Company issued a 12.50% Convertible Promissory Note due June 30, 2015 with a principal amount of $110,741 (the “June 2014 Note”) for cash. Interest on the June 2014 Note is accrued annually effective from June 30, 2014 forward. The June 2014 Note is unsecured. The note is convertible into common stock at a price of 50 percent of the average closing bid price, determined on the then current trading market for the ten business days prior to the conversion date. The embedded conversion feature of the June 2014 Note was recorded as derivative liabilities in accordance with relevant accounting guidance due to the variable conversion price of the June 2014 Note. The fair value on the grant date of the embedded conversion feature of the convertible debt was $213,207 as computed using the Black-Scholes option pricing model. The Company established a debt discount of $110,741 representing the value of the embedded conversion feature inherent in the convertible debt, as limited to the face amount of the debt. The debt discount is being amortized over the life of the debt using the straight-line method over the terms of the debt, which approximates the effective-interest method. For the year ended September 30, 2014, the Company recorded amortization of the debt discount of $27,913. The balance of the debt discount was $82,828 at September 30, 2014. As of September 30, 2015, the balance of the debt discount was $0. On September 30, 2014, the Company issued a 12.50% Convertible Promissory Note due September 30, 2015 with a principal amount of $98,575 (the “September 2014 Note”) for cash. Interest on the September 2014 Note is accrued annually effective from September 30, 2014 forward. The September 2014 Note is unsecured. The note is convertible into common stock at a price of 50 percent of the average closing bid price, determined on the then current trading market for the ten business days prior to the conversion date. The embedded conversion feature of the September 2014 Notes was recorded as derivative liabilities in accordance with relevant accounting guidance due to the variable conversion price of the September 2014 Note. The fair value on the grant date of the embedded conversion feature of the convertible debt was $181,771 as computed using the Black-Scholes option pricing model. The Company established a debt discount of $98,575 representing the value of the embedded conversion feature inherent in the convertible debt, as limited to the face amount of the debt. The debt discount is being amortized over the life of the debt using the straight-line method over the terms of the debt, which approximates the effective-interest method. For the year ended September 30, 2014, the Company recorded amortization of the debt discount of $0. The balance of the debt discount was $98,575 at September 30, 2014. As of September 30, 2015, the balance of the debt discount was $0. As of September 30, 2014, cumulative interest of $96,579 has been accrued on these notes. The Company established a debt discount of $61,273 representing the value of the embedded conversion feature inherent in the convertible debt, as limited to the face amount of the debt. The debt discount is being amortized over the life of the debt using the straight-line method over the terms of the debt, which approximates the effective-interest method. For the year ended September 30, 2015, the Company recorded amortization of the debt discount of $0. The balance of the debt discount was $0 at September 30, 2015. Additionally, from time to time, the president and stockholder of the Company provides advances to the Company for its working capital purposes as listed in Note 9, below. These advances bear no interest and are due on demand.

Stockholder's Deficit

Stockholder's Deficit	12 Months Ended
	Sep. 30, 2015
Equity [Abstract]
Stockholder's Deficit	NOTE 7 – STOCKHOLDER’S DEFICIT Common Stock On August 22, 2013, the Company’s Board authorized a 225:1 reverse stock split. All share and per share data in the accompanying financial statements and footnotes has been adjusted retrospectively for the effects of the stock split. On October 12, 2013, the Company issued by directors resolution, 10,000,000 shares of newly issued common stock for the purchase of a Memorandum of Understanding (dated September 2, 2013) from a related company (Five Arrows Limited); which gave Kibush Capital Corporation the right to acquire 80% ownership in Instacash Pty Ltd, an Australian Currency Services provider, and corporate trustee of the Instacash Trust. As this transaction was with a related party, the value was recorded at the par value of the stock i.e. $0.001 per share of common stock. Between October 23, 2013 and September 30, 2014, the Company issued a total of 3,274,000 shares of common stock upon the requests from convertible note holders to convert principal totaling $3,274 into the Company’s common stock based on the terms set forth in the loans. The conversion rate was $0.001. On February 28, 2014, the Company issued by director’s resolution, 40,000,000 shares of newly issued common stock to conclude a Assignment and Bill of Sale (dated February 14, 2014) from a related company (Five Arrows Limited); which gave Kibush Capital Corporation the right to enter into a Joint Venture contract with the leaseholders of certain Mining Leases in Papua New Guinea. As this transaction was with a related party, the value was recorded at par value of the stock i.e. $0.001 per share of common stock. Between November 1, 2014 and September 30, 2015, the Company issued a total of 6,560,000 shares of common stock upon the requests from convertible note holders to convert portions of their Notes into the Company’s common stock based on the terms set forth in the loans. The conversion rate was $0.001 for each such Note. On or about April 24, 2015, the Company issued 14,000,000 shares of common stock to Five Arrows for the Angel Jade acquisition pursuant to that Agreement dated December 10, 2014. On April 29, 2015, the Company issued 3,001,702 shares of its common stock to Warren Sheppard (previously authorized by for issuance by the company on December 10, 2014) pursuant to his employment agreement. Preferred Stock Preferred stock includes 50,000,000 shares authorized at $0.001 par value, of which 10,000,000 have been designated Series A. 3,000,000 Series A are issued and outstanding as of September 30, 2015 and December 31, 2015.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 8 – INCOME TAXES The provision/(benefit) for income taxes for the year ended September 30, 2015 and 2014 was as follows (assuming a 15% effective tax rate) September 30, 2015 September 30, 2014 Current Tax Provision Federal - Taxable income $ - $ - Total current tax provisions $ - $ - $ - $ - Deferred Tax Provision Federal - Loss carry forwards $ 193,592 $ 263,821 Change in valuation allowance $ -193,592 $ -263,821 Total deferred tax provisions $ - $ - The Company had deferred income tax assets as of September 30, 2015 and September 30, 2014 as follows: September 30, 2015 2014 Loss carry forward $ 1,290,613 $ 1,560,122 Less - Valuation allowance $ -1,290,613 $ -1,560,122 $ - $ - The Company provided a valuation allowance equal to the deferred income tax assets for period ended September 30, 2014 because it is not presently known whether future taxable income will be sufficient to utilize the loss carryforwards. As of September 30, 2015, the Company had approximately $10,986,677 in tax loss carryforwards that can be utilized future periods to reduce taxable income, and the carryforward incurred for the year ended September 30, 2015 will expire by the year 2035. The Company did not identify any material uncertain tax positions. The Company did not recognize any interest or penalties for unrecognized tax benefits. The federal income tax returns of the Corporation are subject to examination by the IRS, generally for three years after they are filed.

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 8 – RELATED PARTY TRANSACTIONS Details of transactions between the Corporation and related parties are disclosed below. The following transactions were carried out with related parties: 1. Loans to related parties: September 30, 2015 December 31, 2015 Note face amount Note face amount Convertible Note WS - March 31, 2014 (a) $ 157,500 $ 157,500 Convertible Note WS - June 30, 2014 (a) $ 110,741 $ 110,741 Convertible Note WS - September 30, 2014 (a) $ 98,575 $ 98,575 Convertible Note WS - September 30, 2015 (a) $ 316,046 $ 316,046 WS Loans (b) $ -3,635 $ 115,158 Total $ 679,227 $ 798,020 (a) See Note 6 for details of Convertible notes. (b) From time to time, the president and stockholder of the Company provides advances to the Company for its working capital purposes. These advances bear no interest and are due on demand. 2. On April 29, 2015, the Company issued 3,001,702 shares of its common stock to Warren Sheppard (previously authorized by for issuance by the company on December 10, 2014) pursuant to his employment agreement.	NOTE 9 – RELATED PARTY TRANSACTIONS Details of transactions between the Corporation and related parties are disclosed below. The following transactions were carried out with related parties: September 30, 2015 September 30, 2014 Loan from related party - unsecured loan (a) $ 679,227 $ 339,920 Convertible loans (b) $ 182,166 $ 366,816 Loan from related party $ 861,393 $ 706,736 (a) From time to time, the president and stockholder of the Company provides advances to the Company for its working capital purposes. These advances bear no interest and are due on demand. (b) See Note 6 for details of Convertible notes. (c) On April 29, 2015, the Company issued 3,001,702 shares of its common stock to Warren Sheppard (previously authorized by for issuance by the company on December 10, 2014) pursuant to his employment agreement. (d) The Company has entered into related party acquisitions. Details of these transactions are provided therewith Five Arrows, as described in more detail in Note 10 below.

Business Combinations

Business Combinations	12 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Business Combinations	NOTE 10 – BUSINESS COMBINATIONS Set out below are the controlled and non-controlled members of the group as of September 30, 2015, which, in the opinion of the directors, are material to the group. The subsidiaries as listed below have share capital consisting solely of ordinary shares, which are held directly by the Company; the country of incorporation is also their principal place of business. Name of Entity Country of Incorporation Acquisition Date Voting Equity Interests Nature of Relationship Aqua Mining (PNG) Ltd Papua New Guinea 28-Feb-2014 90 % Note 1 Angel Jade Pty Ltd Australia 10-Dec 2014 70 % Note 2 Note 1: On May 26, 2014, the Company formed Aqua Mining jointly with Vincent Appo. Upon formation, Vincent Appo held 51% of Aqua Mining and the Company held 49% of Auqa mining. On March 23, 2015, the Company increased its ownership in Aqua Mining from 49% to 90% in exchange for assignment of the Company’s entire interest in the Koranga Joint Venture to Aqua Mining. Aqua Mining engages in mining exploration and management activities in Papua New Guinea. Note 2: On December 10, 2014, the Company entered into an Assignment and Bill of Sale with Five Arrows Limited, a related party, pursuant to which Five Arrows agreed to assign to the Company all of its right, title and interest in 90,000,000 shares in Angel Jade Pty Ltd. In consideration, the Company issued 14,000,000 shares of its common stock to Five Arrows. The Company acquired control of Angel Jade through several additional transactions such that the Company now owns approximately 70% share of the issued and outstanding shares of Angel Jade’s common stock. Angel Jade is an exploration state entity targeting jade near Tamworth in New South Wales, Australia.

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	NOTE 10 – SUBSEQUENT EVENTS The Company has evaluated events that occurred subsequent to December 31, 2015, and through the date of the Consolidated Financial Statements. On December 4, 2014, the Company entered into a securities purchase agreement for a $3 million EzPAS Facility with Blackbridge Capital, a New York based hedge fund. However, during 2015 the Company believed that this agreement had lapsed and was of no effect. As a result, the Company did not honor the $105,000 note issued as part of the commitment fee. However, in December of 2015, the Company received assurances from Blackbridge Capital that it would honor the $3 million EzPAS facility and as a result, the Company now acknowledges and validates the $105,000 convertible note (See “2015 Note” in Item 1, Note 5). The Blackbridge EzPAS Facility gives the Company the right but not the obligation to issue and sell up to $3 million in shares of common stock to Blackbridge as needed over the 24month period following the effectiveness of the Company’s registration statement. Sales of the Company stock under this agreement will be sold at a discount of 85% of the market price during the valuation period. The maximum draw down amount allowed under the agreement is the lesser of $250,000 or 200% of the recent average daily trading volume times the per share purchase price. On January 5, 2016, the Company issued a $47,615 Convertible Promissory Note to the McGee Law Firm for services rendered. The Note is due on October 31, 206 and accrues interest at 12.0% per annum. On or after May 1, 2016, at the option of the holder, the then outstanding amount of the Note may be converted into common stock of the Company at a conversion price equal to the lesser of $0.01 per share or 50% of the three lowest closing prices average for the 10 business days prior to the conversion date	NOTE 11 – SUBSEQUENT EVENTS None.

Summary of Significant Accoun20

Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Accounting Policies [Abstract]
Cash	Cash The Company maintains its cash balances in interest and non-interest bearing accounts which do not exceed Federal Deposit Insurance Corporation limits.	Cash The Company maintains its cash balances in interest and non-interest bearing accounts which do not exceed Federal Deposit Insurance Corporation limits.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Kibush Capital, Angel Jade and Aqua Mining. All intercompany accounts and transactions have been eliminated.	Principles of Consolidation The accompanying consolidated financial statements include the accounts of Kibush Capital, Angel Jade and Aqua Mining. The financial statements for the year ended September 30, 2014 are consolidated with Instacash. All intercompany accounts and transactions have been eliminated.
Other Comprehensive Income and Foreign Currency Translation	Other Comprehensive Income and Foreign Currency Translation FASB ASC 220-10-05, Comprehensive Income The accompanying consolidated financial statements are presented in United States dollars.	Other Comprehensive Income and Foreign Currency Translation FASB ASC 220-10-05, Comprehensive Income The accompanying consolidated financial statements are presented in United States dollars.
Reclassifications	Reclassifications Reclassifications have been made to prior year consolidated financial statements in order to conform the presentation to the statements as of and for the period ended September 30, 2015.	Reclassifications Reclassifications have been made to prior year consolidated financial statements in order to conform the presentation to the statements as of and for the period ended September 30, 2015.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with Generally Accepted Accounting Principles in the United States of America (“GAAP”) requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates made by management are, recoverability of long-lived assets, valuation and useful lives of intangible assets, valuation of derivative liabilities, and valuation of common stock, options, warrants and deferred tax assets. Actual results could differ from those estimates.	Use of Estimates The preparation of financial statements in conformity with Generally Accepted Accounting Principles in the United States of America (“GAAP”) requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates made by management are, recoverability of long-lived assets, valuation and useful lives of intangible assets, valuation of derivative liabilities, and valuation of common stock, options, warrants and deferred tax assets. Actual results could differ from those estimates.
Non-Controlling Interests	Non-Controlling Interests Investments in associated companies over which the Company has the ability to exercise significant influence are accounted for under the consolidation method, after appropriate adjustments for intercompany profits and dividends. In December 2007, the FASB issued SFAS No. 141(R), “Business Combinations.” It requires an acquirer to recognize, at the acquisition date, the assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree at their full fair values as of that date. In a business combination achieved in stages (step acquisitions), the acquirer will be required to re-measure its previously held equity interest in the acquiree at its acquisition-date fair value and recognize the resulting gain or loss in earnings. The acquisition-related transaction and restructuring costs will no longer be included as part of the capitalized cost of the acquired entity but will be required to be accounted for separately in accordance with applicable generally accepted accounting principles. U.S. SFAS No. 141(R) applies prospectively to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008. A non-controlling interest in a subsidiary is an ownership interest in a consolidated entity that is reported as equity in the consolidated financial statements and separate from the Company’s equity. In addition, net income/(loss) attributable to non-controlling interests is reported separately from net income attributable to the Company in the consolidated financial statements. The Company’s consolidated statements present the full amount of assets, liabilities, income and expenses of all of our consolidated subsidiaries, with a partially offsetting amount shown in non-controlling interests for the portion of these assets and liabilities that are not controlled by us. For our investments in affiliated entities that are included in the consolidation, the excess cost over underlying fair value of net assets is referred to as goodwill and reported separately as “Goodwill” in our accompanying consolidated balance sheets. Goodwill may only arise where consideration has been paid.	Non-Controlling Interests Investments in associated companies over which the Company has the ability to exercise significant influence are accounted for under the consolidation method, after appropriate adjustments for intercompany profits and dividends. In December 2007, the FASB issued SFAS No. 141(R), “Business Combinations.” It requires an acquirer to recognize, at the acquisition date, the assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree at their full fair values as of that date. In a business combination achieved in stages (step acquisitions), the acquirer will be required to re-measure its previously held equity interest in the acquiree at its acquisition-date fair value and recognize the resulting gain or loss in earnings. The acquisition-related transaction and restructuring costs will no longer be included as part of the capitalized cost of the acquired entity but will be required to be accounted for separately in accordance with applicable generally accepted accounting principles. U.S. SFAS No. 141(R) applies prospectively to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008. A non-controlling interest in a subsidiary is an ownership interest in a consolidated entity that is reported as equity in the consolidated financial statements and separate from the Company’s equity. In addition, net income/(loss) attributable to non-controlling interests is reported separately from net income attributable to the Company in the consolidated financial statements. The Company’s consolidated statements present the full amount of assets, liabilities, income and expenses of all of our consolidated subsidiaries, with a partially offsetting amount shown in non-controlling interests for the portion of these assets and liabilities that are not controlled by us. For our investments in affiliated entities that are included in the consolidation, the excess cost over underlying fair value of net assets is referred to as goodwill and reported separately as “Goodwill” in our accompanying consolidated balance sheets. Goodwill may only arise where consideration has been paid.
Property and Equipment	Property and Equipment Property and equipment is stated at cost. Depreciation is computed using the straight-line method over estimated useful lives as follows: Plant equipment 2 to 15 years Computer and software 1 to 2 years Office equipment 3 to 10 years Building improvements 20 years Maintenance and repairs are charged to expense as incurred. Renewals and improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in the consolidated statement of operations.	Property and Equipment Property and equipment is stated at cost. Depreciation is computed using the straight-line method over estimated useful lives as follows: Plant equipment 2 to 15 years Computer and software 1 to 2 years Office equipment 3 to 10 years Building improvements 20 years Maintenance and repairs are charged to expense as incurred. Renewals and improvements of a major nature are capitalized. At the time of retirement or other disposition of property and equipment, the cost and accumulated depreciation are removed from the accounts and any resulting gains or losses are reflected in the consolidated statement of operations
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets In accordance with FASB ASC 360-10-5, Accounting for the Impairment or Disposal of Long-Lived Assets ● Significant under performance relative to expected historical or projected future operating results; ● Significant changes in its strategic business objectives and utilization of the assets; ● Significant negative industry or economic trends, including legal factors; If the Company determines that the carrying values of long-lived assets may not be recoverable based upon the existence of one or more of the above indicators of impairment, the Company’s management performs an undiscounted cash flow analysis to determine if impairment exists. If impairment exists, the Company measures the impairment based on the difference between the asset’s carrying amount and its fair value, and the impairment is charged to operations in the period in which the long-lived asset impairment is determined by management. The carrying value of the Company’s investment in Joint Venture contract with leaseholders of certain Mining Leases in Papua New Guinea represents its ownership, accounted for under the equity method. The ownership interest is not adjusted to fair value on a recurring basis. Each reporting period the Company assesses the fair value of the Company’s ownership interest in Joint Venture in accordance with FASB ASC 325-20-35. Each year the Company conducts an impairment analysis in accordance with the provisions within FASB ASC 320-10-35 paragraphs 25 through 32.	Impairment of Long-Lived Assets In accordance with FASB ASC 360-10-5, Accounting for the Impairment or Disposal of Long-Lived Assets ● Significant under performance relative to expected historical or projected future operating results; ● Significant changes in its strategic business objectives and utilization of the assets; ● Significant negative industry or economic trends, including legal factors; If the Company determines that the carrying values of long-lived assets may not be recoverable based upon the existence of one or more of the above indicators of impairment, the Company’s management performs an undiscounted cash flow analysis to determine if impairment exists. If impairment exists, the Company measures the impairment based on the difference between the asset’s carrying amount and its fair value, and the impairment is charged to operations in the period in which the long-lived asset impairment is determined by management. The carrying value of the Company’s investment in Joint Venture contract with leaseholders of certain Mining Leases in Papua New Guinea represents its ownership, accounted for under the equity method. The ownership interest is not adjusted to fair value on a recurring basis. Each reporting period the Company assesses the fair value of the Company’s ownership interest in Joint Venture in accordance with FASB ASC 325-20-35. Each year the Company conducts an impairment analysis in accordance with the provisions within FASB ASC 320-10-35 paragraphs 25 through 32.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying amounts of the Company’s cash, accounts payable and accrued expenses approximate their estimated fair values due to the short-term maturities of those financial instruments. The Company believes the carrying amount of its notes payable approximates its fair value based on rates and other terms currently available to the Company for similar debt instruments	Fair Value of Financial Instruments The carrying amounts of the Company’s cash, accounts payable and accrued expenses approximate their estimated fair values due to the short-term maturities of those financial instruments. The Company believes the carrying amount of its notes payable approximates its fair value based on rates and other terms currently available to the Company for similar debt instruments
Beneficial Conversion Features of Debentures	Beneficial Conversion Features of Debentures In accordance with FASB ASC 470-20, Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios, we recognize the advantageous value of conversion rights attached to convertible debt. Such rights give the debt holder the ability to convert debt into common stock at a price per share that is less than the trading price to the public on the day the loan is made to us. The beneficial value is calculated as the intrinsic value (the market price of the stock at the commitment date in excess of the conversion rate) of the beneficial conversion feature of debentures and related accruing interest is recorded as a discount to the related debt and an addition to additional paid in capital. The discount is amortized over the remaining outstanding period of related debt using the interest method.	Beneficial Conversion Features of Debentures In accordance with FASB ASC 470-20, Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios, we recognize the advantageous value of conversion rights attached to convertible debt. Such rights give the debt holder the ability to convert debt into common stock at a price per share that is less than the trading price to the public on the day the loan is made to us. The beneficial value is calculated as the intrinsic value (the market price of the stock at the commitment date in excess of the conversion rate) of the beneficial conversion feature of debentures and related accruing interest is recorded as a discount to the related debt and an addition to additional paid in capital. The discount is amortized over the remaining outstanding period of related debt using the interest method.
Derivative Financial Instruments	Derivative Financial Instruments We apply the provisions of FASB ASC 815-10, Derivatives and Hedging In applying the Black-Scholes valuation model, the Company used the following assumptions during the quarter ended December 31, 2015: For the quarter Ended December 31, 2015 Annual dividend yield - Expected life (years) 0.50 – 1.00 Risk-free interest rate 0.03% – 0.13% Expected volatility 210.12.% – 400.48% The inputs used to measure fair value fall in different levels of the fair value hierarchy, a financial security’s hierarchy level is based upon the lowest level of input that is significant to the fair value measurement. The Company determines the fair value of its derivative instruments using a three-level hierarchy for fair value measurements which these assets and liabilities must be grouped, based on significant levels of observable or unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions. This hierarchy requires the use of observable market data when available. These two types of inputs have created the following fair-value hierarchy: Level 1 Level 2 Level 3 The following table presents the Company’s embedded conversion features of its convertible debt measured at fair value on a recurring basis as of December 31, 2015: Carry Value at December 31, 2015 Derivative liabilities: Embedded conversion features - notes $ 646,202 Total derivative liability $ 646,202 For the 3 Months ended December 31, 2015 Change in fair value included in other income (expense), net $ 15,225 The following table provides a reconciliation of the beginning and ending balances for the Company’s derivative liabilities measured at fair value using Level 3 inputs: For the 3 Months ended December 31, 2015 Embedded Conversion Features - Notes: Balance at beginning of year $ 498,417 Change in derivative liabilities $ 163,010 Net change in fair value included in net loss $ -15,225 Ending balance $ 646,202 The Company re-measures the fair values of all of its derivative liabilities as of each period end and records the net aggregate gain/loss due to the change in the fair value of the derivative liabilities as a component of other expense, net in the accompanying consolidated statement of operations. During the year ended September 30, 2015 and 3 months ended December 31, 2015, the Company recorded a net increase (decrease) to the fair value of derivative liabilities balance of $131,044 and $15,225, respectively.	Derivative Financial Instruments We apply the provisions of FASB ASC 815-10, Derivatives and Hedging In applying the Black-Scholes valuation model, the Company used the following assumptions during the year ended September 30, 2015: For the year and quarter Ended September 30, 2015 Annual dividend yield - Expected life (years) 0.50 – 1.00 Risk-free interest rate 0.03% – 0.13% Expected volatility 210.12.% – 400.48% The inputs used to measure fair value fall in different levels of the fair value hierarchy, a financial security’s hierarchy level is based upon the lowest level of input that is significant to the fair value measurement. The Company determines the fair value of its derivative instruments using a three-level hierarchy for fair value measurements which these assets and liabilities must be grouped, based on significant levels of observable or unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s market assumptions. This hierarchy requires the use of observable market data when available. These two types of inputs have created the following fair-value hierarchy: Level 1 Level 2 Level 3 The following table presents the Company’s embedded conversion features of its convertible debt measured at fair value on a recurring basis as of September 30, 2015: Carry Value at September 30, 2015 Derivative liabilities: Embedded conversion features - notes $ 498,417 Total derivative liability $ 498,417 For the year ended September 30, 2015 Change in fair value included in other income (expense), net 131,044 The following table provides a reconciliation of the beginning and ending balances for the Company’s derivative liabilities measured at fair value using Level 3 inputs: For the year ended September 30, 2015 Embedded Conversion Features - Notes: Balance at beginning of year $ 752,997 Change in derivative liabilities $ -385,624 Net change in fair value included in net loss $ -131,044 Ending balance $ 498,417 The Company re-measures the fair values of all of its derivative liabilities as of each period end and records the net aggregate gain/loss due to the change in the fair value of the derivative liabilities as a component of other expense, net in the accompanying consolidated statement of operations. During the year ended September 30, 2015, the Company recorded a net increase (decrease) to the fair value of derivative liabilities balance of $131,044.
Loss Per Share	Loss per Share The Company applies FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common stockholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include additional common shares available upon exercise of stock options and warrants using the treasury stock method, except for periods for which no common share equivalents are included because their effect would be anti-dilutive.	Loss per Share The Company applies FASB ASC 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing earnings (loss) available to common stockholders by the weighted-average number of common shares outstanding. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the denominator is increased to include additional common shares available upon exercise of stock options and warrants using the treasury stock method, except for periods for which no common share equivalents are included because their effect would be anti-dilutive.
Income Taxes	Income Taxes Income taxes are accounted for in accordance with ASC Topic 740, “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases (temporary differences). Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled. Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax assets will not be realized.	Income Taxes Income taxes are accounted for in accordance with ASC Topic 740, “Income Taxes.” Under the asset and liability method, deferred tax assets and liabilities are recognized for the future consequences of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases (temporary differences). Deferred tax assets and liabilities are measured using tax rates expected to apply to taxable income in the years in which those temporary differences are recovered or settled. Valuation allowances for deferred tax assets are established when it is more likely than not that some portion or all of the deferred tax assets will not be realized.
Mineral Property, Mineral Rights (Claims) Payments and Exploration Costs	Mineral Property, Mineral Rights (Claims) Payments and Exploration Costs Pursuant to EITF 04-02, “Whether Mineral Rights are Tangible or Intangible Assets and Related Issues”, the Company has an accounting policy to capitalize the direct costs to acquire or lease mineral properties and mineral rights as tangible assets. The direct costs include the costs of signature (lease) bonuses, options to purchase or lease properties, and brokers’ and legal fees. If the acquired mineral rights relate to unproven properties, the Company does not amortize the capitalized mineral costs, but evaluates the capitalized mineral costs periodically for impairment. The Company expenses all costs related to the exploration of mineral claims in which it had secured exploration rights prior to establishment of proven and probable reserves.	Mineral Property, Mineral Rights (Claims) Payments and Exploration Costs Pursuant to EITF 04-02, “Whether Mineral Rights are Tangible or Intangible Assets and Related Issues”, the Company has an accounting policy to capitalize the direct costs to acquire or lease mineral properties and mineral rights as tangible assets. The direct costs include the costs of signature (lease) bonuses, options to purchase or lease properties, and brokers’ and legal fees. If the acquired mineral rights relate to unproven properties, the Company does not amortize the capitalized mineral costs, but evaluates the capitalized mineral costs periodically for impairment. The Company expenses all costs related to the exploration of mineral claims in which it had secured exploration rights prior to establishment of proven and probable reserves.
Accounting Treatment of Mining Interests	Accounting Treatment of Mining Interests At this time, the Company does not directly own or directly lease mining properties. However, the Company does have contractual rights and governmental permits which allow the Company to conduct mining exploration on such properties. These contractual relationships, coupled with the government permits issued to the Company (or a subsidiary), are substantially similar in nature to a mining lease. Therefore, we have treated these contracts as lease agreements for accounting purposes.	Accounting Treatment of Mining Interests At this time, the Company does not directly own or directly lease mining properties. However, the Company does have contractual rights and governmental permits which allow the Company to conduct mining exploration on such properties. These contractual relationships, coupled with the government permits issued to the Company (or a subsidiary), are substantially similar in nature to a mining lease. Therefore, we have treated these contracts as lease agreements for accounting purposes.
Research and Development	Research and Development Research and development costs are recognized as an expense in the period in which they are incurred. The Company did not incur any research and development costs for the quarters ended December 31, 2015 and 2014, respectively.	Research and Development Research and development costs are recognized as an expense in the period in which they are incurred. The Company incurred no research and development costs expensed for the years ended September 30, 2015 and 2014, respectively.
Recent Accounting Pronouncements	Recent Accounting Pronouncements New accounting standards Development State Entities Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has early adopted ASU 2014-10 commencing with its financial statements for the year ended September 30, 2014 and subsequent periods. Accounting standards to be adopted in future periods In May 2014, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) which provides guidance for accounting for revenue from contracts with customers. The core principle of this ASU is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity would be required to apply the following five steps: 1) identify the contract(s) with a customer; 2) identify the performance obligations in the contract; 3) determine the transaction price; 4) allocate the transaction price to the performance obligations in the contract; and 5) recognize revenue when (or as) the entity satisfies a performance obligation. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. Early adoption is not permitted. Entities will have the option to apply the final standard retrospectively or use a modified retrospective method, recognizing the cumulative effect of the ASU in retained earnings at the date of initial application. An entity will not restate prior periods if it uses the modified retrospective method, but will be required to disclose the amount by which each financial statement line item is affected in the current reporting period by the application of the ASU as compared to the guidance in effect prior to the change, as well as reasons for significant changes. The Company will adopt the updated standard in the first quarter of 2017. The Company is currently evaluating the impact that implementing this ASU will have on its financial statements and disclosures, as well as whether it will use the retrospective or modified retrospective method of adoption.	Recent Accounting Pronouncements New accounting standards Development State Entities Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has early adopted ASU 2014-10 commencing with its financial statements for the year ended September 30, 2014 and subsequent periods. Accounting standards to be adopted in future periods In May 2014, the Financial Accounting Standards Board (FASB) issued an Accounting Standards Update (ASU) which provides guidance for accounting for revenue from contracts with customers. The core principle of this ASU is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity would be required to apply the following five steps: 1) identify the contract(s) with a customer; 2) identify the performance obligations in the contract; 3) determine the transaction price; 4) allocate the transaction price to the performance obligations in the contract; and 5) recognize revenue when (or as) the entity satisfies a performance obligation. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2016. Early adoption is not permitted. Entities will have the option to apply the final standard retrospectively or use a modified retrospective method, recognizing the cumulative effect of the ASU in retained earnings at the date of initial application. An entity will not restate prior periods if it uses the modified retrospective method, but will be required to disclose the amount by which each financial statement line item is affected in the current reporting period by the application of the ASU as compared to the guidance in effect prior to the change, as well as reasons for significant changes. The Company will adopt the updated standard in the first quarter of 2017. The Company is currently evaluating the impact that implementing this ASU will have on its financial statements and disclosures, as well as whether it will use the retrospective or modified retrospective method of adoption. Company management do not believe that the adoption of recently issued accounting pronouncements will have a significant impact on the Company’s financial position, results of operations, or cash flows.
Recognition of Revenue	Recognition of Revenue Revenue is realized from product sales. Recognition occurs upon shipment to customers, and where the following criteria are met: persuasive evidence of an arrangement exists; delivery has occurred; the sales price is fixed or determinable; and collectability is reasonably assured. Additional revenue from royalties is recognized when persuasive evidence of an arrangement exits; the amount due is fixed or determinable; and collectability is reasonably assured. Company management do not believe that the adoption of recently issued accounting pronouncements will have a significant impact on the Company’s financial position, results of operations, or cash flows.	Recognition of Revenue Revenue is realized from product sales. Recognition occurs upon shipment to customers, and where the following criteria are met: persuasive evidence of an arrangement exists; delivery has occurred; the sales price is fixed or determinable; and collectability is reasonably assured. Additional revenue from royalties is recognized when persuasive evidence of an arrangement exits; the amount due is fixed or determinable; and collectability is reasonably assured. Company management do not believe that the adoption of recently issued accounting pronouncements will have a significant impact on the Company’s financial position, results of operations, or cash flows.

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Accounting Policies [Abstract]
Schedule of Property and Equipment	Property and equipment is stated at cost. Depreciation is computed using the straight-line method over estimated useful lives as follows: Plant equipment 2 to 15 years Computer and software 1 to 2 years Office equipment 3 to 10 years Building improvements 20 years	Property and equipment is stated at cost. Depreciation is computed using the straight-line method over estimated useful lives as follows: Plant equipment 2 to 15 years Computer and software 1 to 2 years Office equipment 3 to 10 years Building improvements 20 years
Schedule of Derivative Financial Instruments	In applying the Black-Scholes valuation model, the Company used the following assumptions during the quarter ended December 31, 2015: For the quarter Ended December 31, 2015 Annual dividend yield - Expected life (years) 0.50 – 1.00 Risk-free interest rate 0.03% – 0.13% Expected volatility 210.12.% – 400.48%	In applying the Black-Scholes valuation model, the Company used the following assumptions during the year ended September 30, 2015: For the year and quarter Ended September 30, 2015 Annual dividend yield - Expected life (years) 0.50 – 1.00 Risk-free interest rate 0.03% – 0.13% Expected volatility 210.12.% – 400.48%
Schedule of Convertible Debt Measured at Fair Value	The following table presents the Company’s embedded conversion features of its convertible debt measured at fair value on a recurring basis as of December 31, 2015: Carry Value at December 31, 2015 Derivative liabilities: Embedded conversion features - notes $ 646,202 Total derivative liability $ 646,202 For the 3 Months ended December 31, 2015 Change in fair value included in other income (expense), net $ 15,225	The following table presents the Company’s embedded conversion features of its convertible debt measured at fair value on a recurring basis as of September 30, 2015: Carry Value at September 30, 2015 Derivative liabilities: Embedded conversion features - notes $ 498,417 Total derivative liability $ 498,417 For the year ended September 30, 2015 Change in fair value included in other income (expense), net 131,044
Derivative Liabilities Measured at Fair Value	The following table provides a reconciliation of the beginning and ending balances for the Company’s derivative liabilities measured at fair value using Level 3 inputs: For the 3 Months ended December 31, 2015 Embedded Conversion Features - Notes: Balance at beginning of year $ 498,417 Change in derivative liabilities $ 163,010 Net change in fair value included in net loss $ -15,225 Ending balance $ 646,202	The following table provides a reconciliation of the beginning and ending balances for the Company’s derivative liabilities measured at fair value using Level 3 inputs: For the year ended September 30, 2015 Embedded Conversion Features - Notes: Balance at beginning of year $ 752,997 Change in derivative liabilities $ -385,624 Net change in fair value included in net loss $ -131,044 Ending balance $ 498,417

Mineral Rights (Tables)

Mineral Rights (Tables)	3 Months Ended
	Dec. 31, 2015
Notes to Financial Statements
Summary of Fair Value of Mineral Rights	The Company owns interests in the following entities which was recorded at our direct cost measured at fair market value to acquire our interest in these properties. Investment Ownership % Aqua Mining (PNG) 34 90 % Angel Jade Pty Ltd 104,000 70 %

Investments in Subsidiaries (Ta

Investments in Subsidiaries (Tables)	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Schedule of Direct Cost Measured at Fair Market Value	As the Subsidiaries Angel Jade Pty Ltd and Aqua Mining (PNG) Ltd were acquired from a related entity, Five Arrows Limited (see Note 9 – Business Combinations), the shares were recorded in the accounts at their true cost value. Investment Ownership % Aqua Mining (PNG) $ 34 90 % Angel Jade Pty Ltd $ 104,000 70 %

Property And Equipment (Tables)

Property And Equipment (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	December 31, 2015 Building and Improvements $ - Plant Equipment 3,387 Computer Equipment - Office Equipment - Motor Vehicle 106,582 109,969 Less accumulated depreciation -5,291 $ 104,678	September 30, 2015 Building and Improvements - Plant Equipment 3,724 Computer Equipment - Office Equipment - Motor Vehicle 50,424 54,148 Less accumulated depreciation -5,604 $ 48,544

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	December 31, 2015 Note Face Amount Debt Discount Net Amount of Note 2011 Note $ 22,166 $ - $ 22,166 2012 Note 48,000 - 48,000 2013 Note 12,000 - 12,000 2014 Note 100,000 - 100,000 2015 Note 105,000 - 105,000 Total $ 287,166 $ - $ 287,166 September 30, 2015 Note Face Amount Debt Discount Net Amount of Note 2011 Note $ 22,166 - $ 22,166 2012 Note 48,000 - 48,000 2013 Note 12,000 - 12,000 2014 Note 100,000 - 100,000 Total $ 182,166 - $ 182,166	September 30, 2015 Note Face Amount Debt Discount Net Amount of Note 2011 Note $ 22,166 $ - $ 22,166 2012 Note 48,000 - 48,000 2013 Note 12,000 - 12,000 2014 Note 100,000 - 100,000 Total $ 182,166 $ - $ 182,166 September 30, 2014 Note Face Amount Debt Discount Net Amount of Note 2011 Note $ 28,726 $ - $ 28,726 2012 Note 48,000 - 48,000 2013 Note 12,000 - 12,000 2014 Note 100,000 -80,434 19,566 Total $ 188,726 $ -80,434 $ 108,292

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Components of Income Tax Expense (Benefit)	The provision/(benefit) for income taxes for the year ended September 30, 2015 and 2014 was as follows (assuming a 15% effective tax rate) September 30, 2015 September 30, 2014 Current Tax Provision Federal - Taxable income $ - $ - Total current tax provisions $ - $ - $ - $ - Deferred Tax Provision Federal - Loss carry forwards $ 193,592 $ 263,821 Change in valuation allowance $ -193,592 $ -263,821 Total deferred tax provisions $ - $ -
Schedule of Deferred Tax Assets and Liabiliites	The Company had deferred income tax assets as of September 30, 2015 and September 30, 2014 as follows: September 30, 2015 2014 Loss carry forward $ 1,290,613 $ 1,560,122 Less - Valuation allowance $ -1,290,613 $ -1,560,122 $ - $ -

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Related Party Transactions [Abstract]
Schedule of Loan from Related Party		The following transactions were carried out with related parties: September 30, 2015 September 30, 2014 Loan from related party - unsecured loan (a) $ 679,227 $ 339,920 Convertible loans (b) $ 182,166 $ 366,816 Loan from related party $ 861,393 $ 706,736
Schedule of Related Party Transactions	1. Loans to related parties: September 30, 2015 December 31, 2015 Note face amount Note face amount Convertible Note WS - March 31, 2014 (a) $ 157,500 $ 157,500 Convertible Note WS - June 30, 2014 (a) $ 110,741 $ 110,741 Convertible Note WS - September 30, 2014 (a) $ 98,575 $ 98,575 Convertible Note WS - September 30, 2015 (a) $ 316,046 $ 316,046 WS Loans (b) $ -3,635 $ 115,158 Total $ 679,227 $ 798,020

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Schedule of Business Combinations	Name of Entity Country of Incorporation Acquisition Date Voting Equity Interests Nature of Relationship Aqua Mining (PNG) Ltd Papua New Guinea 28-Feb-2014 90 % Note 1 Angel Jade Pty Ltd Australia 10-Dec 2014 70 % Note 2

Condensed Consolidated Financ29

Condensed Consolidated Financial Statements (Details Narrative) - USD ($)	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014
Accumulated deficit	$ 11,385,596	$ 10,986,677	$ 10,225,051
Aqua Mining (PNG) [Member]
Percentage of owned subsidiary		90.00%
Angel Jade Pty, Ltd [Member]
Percentage of owned subsidiary		70.00%

Summary of Significant Accoun30

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014
Accounting Policies [Abstract]
Net increase (decrease) to the fair value of derivative liabilities	$ 15,225		$ 131,044
Research and development costs

Summary of Significant Accoun31

Summary of Significant Accounting Policies - Schedule of Property and Equipment (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Building and Improvements [Member]
Estimated useful lives	20 years	20 years
Minimum [Member] | Plant Equipment [Member]
Estimated useful lives	2 years	2 years
Minimum [Member] | Computer and software [Member]
Estimated useful lives	1 year	1 year
Minimum [Member] | Office Equipment [Member]
Estimated useful lives	3 years	3 years
Maximum [Member] | Plant Equipment [Member]
Estimated useful lives	15 years	15 years
Maximum [Member] | Computer and software [Member]
Estimated useful lives	2 years	2 years
Maximum [Member] | Office Equipment [Member]
Estimated useful lives	10 years	10 years

Summary of Significant Accoun32

Summary of Significant Accounting Policies - Schedule of Derivative Financial Instruments (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Annual dividend yield	0.00%	0.00%
Minimum [Member]
Expected life (years)	6 months	6 months
Risk-free interest rate	0.03%	0.03%
Expected volatility	210.12%	210.12%
Maximum [Member]
Expected life (years)	1 year	1 year
Risk-free interest rate	0.13%	0.13%
Expected volatility	400.48%	400.48%

Summary of Significant Accoun33

Summary of Significant Accounting Policies - Schedule of Convertible Debt Measured at Fair Value (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Change in fair value included in other income (expense), net	$ 15,225	$ 131,044
Carry Value [Member]
Derivative liabilities: Embedded conversion features - notes	646,202	498,417
Total derivative liability	$ 646,202	$ 498,417

Summary of Significant Accoun34

Summary of Significant Accounting Policies - Derivative Liabilities Measured at Fair Value Level 3 Inputs (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015
Accounting Policies [Abstract]
Balance at beginning of year	$ 498,417	$ 752,997
Change in derivative liabilities	163,010	(385,624)
Net change in fair value included in net loss	(15,225)	(131,044)
Ending balance	$ 646,202	$ 498,417

Investments in Subsidiaries - S

Investments in Subsidiaries - Schedule of Direct Cost Measured at Fair Market Value (Details)	12 Months Ended
	Sep. 30, 2015USD ($)
Aqua Mining (PNG) [Member]
Investment	$ 34
Ownership	90.00%
Angel Jade Pty, Ltd [Member]
Investment	$ 104,000
Ownership	70.00%

Mineral Rights - Schedule of Di

Mineral Rights - Schedule of Direct Cost Measured at Fair Market Value (Details)	3 Months Ended
	Dec. 31, 2015USD ($)
Aqua Mining (PNG) [Member]
Investment	$ 34
Ownership	90.00%
Angel Jade Pty Ltd [Member]
Investment	$ 104,000
Ownership	70.00%

Property And Equipment (Details

Property And Equipment (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014
Property And Equipment Details Narrative
Depreciation expense	$ 5,291	$ 5,604	$ 12,992

Property And Equipment - Schedu

Property And Equipment - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014
Property and equipment, gross	$ 109,969	$ 54,148
Less accumulated depreciation	(5,291)	(5,604)
Property and equipment	104,678	$ 48,544	$ 79,594
Building and Improvements [Member]
Property and equipment, gross
Plant Equipment [Member]
Property and equipment, gross	$ 3,387	$ 3,724
Computer Equipment [Member]
Property and equipment, gross
Office Equipment [Member]
Property and equipment, gross
Motor Vehicle [Member]
Property and equipment, gross	$ 106,582	$ 50,424

Convertible Notes Payable (10Q)

Convertible Notes Payable (10Q) (Details Narrative) - USD ($)	Aug. 25, 2014	Dec. 31, 2015	Sep. 30, 2015	Mar. 31, 2015	Dec. 04, 2014	Sep. 30, 2014	Feb. 28, 2014	Oct. 12, 2013	Jan. 03, 2013	Jan. 02, 2012	May. 01, 2011
Note Face Amount						$ 182,166
Conversion price per share				$ 0.001			$ 0.001	$ 0.001
2011 Note [Member]
Debt interest rate percentage											2.00%
Note Face Amount		$ 22,166	$ 22,166			28,726					$ 32,000
Debt Discount		0	0			0
Net Amount of Note		22,166
Conversion price per share											$ 0.001
2012 Note [Member]
Debt interest rate percentage										2.00%
Note Face Amount		48,000	48,000			48,000				$ 48,000
Debt Discount		0	0
Net Amount of Note		48,000
Conversion price per share										$ 0.001
2013 Note [Member]
Debt interest rate percentage									2.00%
Note Face Amount		12,000	12,000			12,000			$ 12,000
Debt Discount		0	0
Net Amount of Note		12,000
Conversion price per share									$ 0.001
2014 Note [Member]
Debt interest rate percentage	12.00%
Note Face Amount	$ 50,000	100,000	100,000			100,000
Debt Discount	$ 100,000	0	0			19,566
Net Amount of Note		100,000	$ 0			$ 80,434
Conversion price per share	$ 0.25
Warrants to purchase common stock	800,000
Warrants term	5 years
Convertible debt	$ 145,362
2015 Note [Member]
Debt interest rate percentage					8.00%
Note Face Amount		$ 105,000			$ 105,000
Debt Discount					$ 96,612
Net Amount of Note		$ 105,000

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)	Aug. 25, 2014	Dec. 31, 2015	Sep. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Feb. 28, 2014	Oct. 12, 2013	Jan. 03, 2013	Jan. 02, 2012	May. 01, 2011
Note Face Amount					$ 182,166
Conversion price per share				$ 0.001		$ 0.001	$ 0.001
2011 Note [Member]
Debt interest rate percentage										2.00%
Note Face Amount		$ 22,166	$ 22,166		28,726					$ 32,000
Debt Discount		0	0		0
Net Amount of Note		22,166
Conversion price per share										$ 0.001
2012 Note [Member]
Debt interest rate percentage									2.00%
Note Face Amount		48,000	48,000		48,000				$ 48,000
Debt Discount		0	0
Net Amount of Note		48,000
Conversion price per share									$ 0.001
2013 Note [Member]
Debt interest rate percentage								2.00%
Note Face Amount		12,000	12,000		12,000			$ 12,000
Debt Discount		0	0
Net Amount of Note		12,000
Conversion price per share								$ 0.001
2014 Note [Member]
Debt interest rate percentage	12.00%
Note Face Amount	$ 50,000	100,000	100,000		100,000
Debt Discount	$ 100,000	0	0		19,566
Net Amount of Note		$ 100,000	$ 0		$ 80,434
Conversion price per share	$ 0.25
Warrants to purchase common stock	800,000
Warrants term	5 years
Initial exercise price	$ 0.25
Convertible debt	$ 145,362

Convertible Notes Payable - Sch

Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) - USD ($)	Dec. 31, 2015	Sep. 30, 2015	Dec. 04, 2014	Sep. 30, 2014	Aug. 25, 2014	Jan. 03, 2013	Jan. 02, 2012	May. 01, 2011
Note Face Amount				$ 182,166
Debt Discount		$ 80,434		3,099
2011 Note [Member]
Note Face Amount	$ 22,166	$ 22,166		$ 28,726				$ 32,000
Debt Discount
Net Amount of Note	$ 22,166	$ 22,166		$ 28,726
2012 Note [Member]
Note Face Amount	$ 48,000	$ 48,000		$ 48,000			$ 48,000
Debt Discount
Net Amount of Note	$ 48,000	$ 48,000		$ 48,000
2013 Note [Member]
Note Face Amount	$ 12,000	$ 12,000		$ 12,000		$ 12,000
Debt Discount
Net Amount of Note	$ 12,000	$ 12,000		$ 12,000
2014 Note [Member]
Note Face Amount	$ 100,000	$ 100,000		100,000	$ 50,000
Debt Discount				(80,434)
Net Amount of Note	$ 100,000	$ 100,000		19,566
Convertible Notes Payable [Member]
Note Face Amount	287,166	$ 182,166		188,726
Debt Discount				(80,434)
Net Amount of Note	287,166	$ 182,166		$ 108,292
2015 Note [Member]
Note Face Amount	$ 105,000		$ 105,000
Debt Discount
Net Amount of Note	$ 105,000

Loan from Related Party (10Q) (

Loan from Related Party (10Q) (Details Narrative) - USD ($)	Mar. 31, 2014	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014
Principal amount			$ 182,166					$ 182,166
Amortization of debt discount					$ 132,560		$ 334,731	721,360
Cumulative interest		$ 54,693	$ 96,579		24,714		54,693	96,579
Operating expenses					277,293	$ 112,613	1,243,666	818,588
March 2014 Note [Member]
Percentage of convertible debt	12.50%
Debt maturity date	Mar. 31, 2015
Principal amount	$ 157,500
Percentage of common stock conversion price	50.00%
Embedded conversion feature of the convertible debt	$ 305,039
Established debt discount	$ 157,500
Amortization of debt discount							69,490	78,966
Remaining amortization of debt discount					0		0	78,534
June 2014 Note [Member]
Percentage of convertible debt				12.50%
Debt maturity date				Jun. 30, 2015
Principal amount				$ 110,741
Percentage of common stock conversion price				50.00%
Embedded conversion feature of the convertible debt				$ 213,207
Established debt discount				$ 110,741
Amortization of debt discount							79,818	27,913
Remaining amortization of debt discount					0		0	82,828
September 2014 Note [Member]
Percentage of convertible debt			12.50%
Debt maturity date			Sep. 30, 2015
Principal amount			$ 98,575					98,575
Percentage of common stock conversion price			50.00%
Embedded conversion feature of the convertible debt			$ 181,771
Established debt discount			$ 98,575					98,575
Amortization of debt discount							134,765	0
Remaining amortization of debt discount					0		0	$ 98,575
September 2015 Note [Member]
Percentage of convertible debt		12.50%
Debt maturity date		Sep. 30, 2016
Principal amount		$ 316,046					316,046
Percentage of common stock conversion price		50.00%
Embedded conversion feature of the convertible debt		$ 330,496
Established debt discount		$ 226,826					$ 226,826
Amortization of debt discount					115,140
Remaining amortization of debt discount					330,496
Operating expenses					$ 115,158

Loan from Related Party (Detail

Loan from Related Party (Details Narrative) - USD ($)	Mar. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2015	Sep. 30, 2014
Principal amount		$ 182,166					$ 182,166
Amortization of debt discount				$ 132,560		$ 334,731	721,360
Cumulative interest		$ 96,579		24,714		54,693	96,579
President And Director [Member]
Amortization of debt discount						61,273
Remaining amortization of debt discount						0
March 2014 Note [Member]
Percentage of convertible debt	12.50%
Debt maturity date	Mar. 31, 2015
Principal amount	$ 157,500
Percentage of common stock conversion price	50.00%
Embedded conversion feature of the convertible debt	$ 305,039
Established debt discount	$ 157,500
Amortization of debt discount						69,490	78,966
Remaining amortization of debt discount				0		0	78,534
June 2014 Note [Member]
Percentage of convertible debt			12.50%
Debt maturity date			Jun. 30, 2015
Principal amount			$ 110,741
Percentage of common stock conversion price			50.00%
Embedded conversion feature of the convertible debt			$ 213,207
Established debt discount			$ 110,741
Amortization of debt discount						79,818	27,913
Remaining amortization of debt discount				0		0	82,828
September 2014 Note [Member]
Percentage of convertible debt		12.50%
Debt maturity date		Sep. 30, 2015
Principal amount		$ 98,575					98,575
Percentage of common stock conversion price		50.00%
Embedded conversion feature of the convertible debt		$ 181,771
Established debt discount		$ 98,575					98,575
Amortization of debt discount						134,765	0
Remaining amortization of debt discount				$ 0		$ 0	$ 98,575

Stockholder's Deficit (Details

Stockholder's Deficit (Details Narrative) - USD ($)	Apr. 29, 2015	Apr. 24, 2015	Feb. 28, 2014	Oct. 12, 2013	Aug. 22, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Dec. 31, 2015	Mar. 31, 2015
Authorized reverse stock split					225:1 reverse stock split
Number of stock issued during period			40,000,000	10,000,000
Percentage of ownership acquire				80.00%
Debt conversion into shares						6,560,000	3,274,000
Debt conversion into shares, value							$ 3,274	$ 2,560
Conversion price per share			$ 0.001	$ 0.001						$ 0.001
Preferred stock, par value						$ 0.001	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized						50,000,000	50,000,000	50,000,000	50,000,000
Preferred stock, designated						10,000,000	10,000,000	10,000,000
Series A preferred stock, shares issued						3,000,000	3,000,000	3,000,000	3,000,000
Series A preferred stock, shares outstanding						3,000,000	3,000,000	3,000,000	3,000,000
Warren Sheppard [Member]
Number of stock issued during period	3,001,702
Five Arrows [Member]
Number of shares issued for acquisition		14,000,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Sep. 30, 2015USD ($)
Income Taxes Details Narrative
Loss carryforwards	$ 10,986,677
Operating loss carryforwards expiring year	2,035

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Current Tax Provision Federal - Taxable income
Total current tax provisions
Deferred Tax Provision, Federal - Loss carry forwards	$ 193,592	$ 263,821
Change in valuation allowance	$ (193,592)	$ (263,821)
Total deferred tax provisions

Income Taxes - Components of 47

Income Taxes - Components of Income Tax Expense (Benefit) (Details) (Parenthetical)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Effective tax rate	15.00%	15.00%

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabiliites (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Loss carry forward	$ 1,290,613	$ 1,560,122
Less - Valuation allowance	$ (1,290,613)	$ (1,560,122)
Net deferred tax assets

Related Party Transactions - Sc

Related Party Transactions - Schedule of Loan from Related Party (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Related Party Transactions [Abstract]
Loan from related party - unsecured loan (a)	$ 679,227	$ 339,920
Convertible loans (b)	182,166	366,816
Loan from related party	$ 861,393	$ 706,736

Related Party Transactions - 50

Related Party Transactions - Schedule of Loan from Related Party (Details) (Parenthetical) - USD ($)	Apr. 29, 2015	Jun. 24, 2015	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Mar. 31, 2015	Feb. 28, 2014	Oct. 12, 2013
Debt conversion into shares			6,560,000	3,274,000
Note Face Amount				$ 182,166
Conversion price per share						$ 0.001	$ 0.001	$ 0.001
Common Stock [Member]
Common Stock issued - Warren Sheppard, Shares	3,001,702
Debt conversion into shares		4,000,000			2,560,000
Note Face Amount		$ 4,000
Conversion price per share		$ 0.001

Related Party Transactions - 51

Related Party Transactions - Schedule of Related Party Transactions (Details) - USD ($)		Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014
Loans from Related Parties		$ 798,020	$ 679,227	$ 446,799
Convertible Note WS - March 31, 2014 [Member]
Loans from Related Parties	[1]	157,500	157,500
Convertible Note WS - June 30, 2014 [Member]
Loans from Related Parties	[1]	110,741	110,741
Convertible Note WS - September 30, 2014 [Member]
Loans from Related Parties	[1]	98,575	98,575
Convertible Note WS - September 30, 2015 [Member]
Loans from Related Parties	[1]	316,046	316,046
WS Loans [Member]
Loans from Related Parties	[2]	$ 115,158	$ (3,635)
[1]	See Note 6 for details of Convertible notes.
[2]	From time to time, the president and stockholder of the Company provides advances to the Company for its working capital purposes. These advances bear no interest and are due on demand.

Related Party Transactions - 52

Related Party Transactions - Schedule of Related Party Transactions (Details) (Parenthetical)	Apr. 29, 2015shares
Common Stock [Member]
Common Stock issued - Warren Sheppard, Shares	3,001,702

Business Combinations (Details

Business Combinations (Details Narrative) - shares	Dec. 10, 2014	May. 23, 2015	May. 26, 2014	Oct. 12, 2013
Ownership percentage in minority interest				80.00%
Angel Jade Pty, Ltd [Member]
Ownership percentage in minority interest	70.00%
Common Stock [Member]
Common Stock issued - Angel Jade Pty Ltd	90,000,000
Common Stock issued - Five Arrows, Shares	14,000,000
Vincent Appo [Member]
Ownership percentage in minority interest			51.00%
Auqa Mining [Member]
Ownership percentage in minority interest			49.00%
Auqa Mining [Member] | Minimum [Member]
Ownership percentage in minority interest		49.00%
Auqa Mining [Member] | Maximum [Member]
Ownership percentage in minority interest		90.00%

Business Combinations - Schedul

Business Combinations - Schedule of Business Combinations (Details)	12 Months Ended
	Sep. 30, 2015
Note 1 [Member]
Name of Entity	Aqua Mining (PNG) Ltd
Country of Incorporation	Papua New Guinea
Acquisition Date	Feb. 28, 2014
Voting Equity Interests	90.00%
Nature of Relationship	Note 1
Note 2 [Member]
Name of Entity	Angel Jade Pty Ltd
Country of Incorporation	Australia
Acquisition Date	Dec. 10, 2014
Voting Equity Interests	70.00%
Nature of Relationship	Note 2

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jan. 05, 2016	Dec. 04, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Sep. 30, 2015	Sep. 30, 2014	Mar. 31, 2015	Feb. 28, 2014	Oct. 12, 2013
Proceeds from convertible promissory note
Debt conversion price per share								$ 0.001	$ 0.001	$ 0.001
Subsequent Event [Member]
Obligation to issue and sell up comon stock					$ 3,000,000
Percentage of sale of common stock under discount of market price					85.00%
Maximum draw down amount allowed			$ 250,000		$ 250,000
Percentage of recent average daily trading volume times the per share purchase price					200.00%
EzPAS Facility with Blackbridge Capital [Member] | Subsequent Event [Member]
Securities purchase agreement		$ 3,000,000
Note issued			105,000		$ 105,000
Blackbridge Capital [Member] | Subsequent Event [Member]
Proceeds from notes payable					3,000,000
Ezpas Facilit [Member] | Subsequent Event [Member]
Convertible note			$ 105,000		$ 105,000
McGee Law Firm [Member] | Subsequent Event [Member]
Percentage of recent average daily trading volume times the per share purchase price	50.00%
Proceeds from convertible promissory note	$ 47,615
Debt instruments maturity date	Oct. 31, 2016
Debt instruments interest rate	12.00%
Debt conversion price per share	$ 0.01