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Income Tax Expense - Summary of Factors Affecting Income Tax Expense (Detail) - USD ($) $ in Millions | 12 Months Ended
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Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2016
Income tax expense differs to the standard rate of corporation tax as follows: |  |  |
Profit before taxation | $ 14,751 | $ 11,137 | $ 1,791
Income tax expense | 6,879 | 4,276 | 1,858
Tax on profit at Australian prima facie tax rate of 30 per cent | 4,425 | 3,341 | 537
Royalty-related taxation (net of income tax benefit) | 128 | 167 | 245
Total taxation expense | 7,007 | 4,443 | 2,103
US tax reform [Member] |  |  |
Income tax expense differs to the standard rate of corporation tax as follows: |  |  |
Tax on remitted and unremitted foreign earnings | 194 |  |
Non-tax effected operating losses and capital gains | 834 |  |
Tax rate changes | 1,390 |  |
Recognition of previously unrecognised tax assets | (95) |  |
Other | (3) |  |
Total taxation expense | 2,320 |  |
Items not related to US tax reform [member] |  |  |
Income tax expense differs to the standard rate of corporation tax as follows: |  |  |
Tax on remitted and unremitted foreign earnings | 401 | 478 | (376)
Non-tax effected operating losses and capital gains | 721 | 242 | 457
Tax rate changes | (79) | 25 | 14
Amounts (over)/under provided in prior years | (51) | 175 | (4)
Foreign exchange adjustments | (152) | 88 | 125
Investment and development allowance | (180) | (53) | (36)
Tax effect of profit/(loss) from equity accounted investments, related impairments and expenses | (44) | (82) | 631
Recognition of previously unrecognised tax assets | (170) | (21) | (36)
Impact of tax rates applicable outside of Australia | (484) | (136) | 5
Other | $ 172 | $ 219 | $ 541

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