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Income Tax Expense - Summary of Factors Affecting Income Tax Expense (Detail) - USD ($)
$ in Millions
12 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2017
Income tax expense differs to the standard rate of corporation tax as follows:      
Profit before taxation $ 15,049 $ 14,751 $ 11,137
Tax on profit at Australian prima facie tax rate of 30 per cent 4,515 4,425 3,341
Total taxation expense 5,529 7,007 4,443
Income tax expense 5,335 6,879 4,276
Royalty-related taxation (net of income tax benefit) 194 128 167
US tax reform [member]      
Income tax expense differs to the standard rate of corporation tax as follows:      
Tax rate changes   1,390  
Non-tax effected operating losses and capital gains   834  
Tax on remitted and unremitted foreign earnings   194  
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 rate changes 6 (79) 25
Non-tax effected operating losses and capital gains 742 721 242
Tax on remitted and unremitted foreign earnings 283 401 478
Recognition of previously unrecognised tax assets (10) (170) (21)
Other 87 172 219
Tax effect of (loss)/profit from equity accounted investments, related impairments and expenses 164 (44) (82)
Amounts over provided in prior years (21) (51) 175
Foreign exchange adjustments (25) (152) 88
Investment and development allowance (94) (180) (53)
Impact of tax rates applicable outside of Australia $ (312) $ (484) $ (136)