XML 170 R109.htm IDEA: XBRL DOCUMENT v3.10.0.1

Deferred Tax Balances - Summary of Movement in Net Deferred Tax Position (Detail) - USD ($) $ in Millions	12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2016
Net deferred tax asset/(liability)
At the beginning of the financial year	$ 2,023	$ 1,823	$ (1,681)
Income tax (charge)/credit recorded in the income statement	(1,445)	188	3,508
Income tax credit/(charge) recorded directly in equity	17	12	(25)
Other movements	(26)		21
At the end of the financial year	$ 569	$ 2,023	$ 1,823

X

- Definition

The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph g
-Clause ii
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g_ii&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph g
-Clause i
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g_i&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_a&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 12
-IssueDate 2017-01-01
-Paragraph 81
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81&doctype=Standard
-URIDate 2017-03-09

+ Details

Name:	ifrs-full_IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_ReconciliationOfChangesInDeferredTaxLiabilityAssetAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration