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Income Tax Expense - Summary of Factors Affecting Income Tax Expense (Detail) - USD ($) $ in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Jun. 30, 2018
Income tax expense differs to the standard rate of corporation tax as follows: |  |  |
Profit before taxation | $ 6,800 | $ 6,507 | $ 14,751
Tax on profit at Australian prima facie tax rate of 30 per cent | 2,040 | 1,952 | 4,425
Total taxation expense | 2,358 | 4,101 | 7,007
Income tax expense | 2,224 | 4,057 | 6,879
Royalty-related taxation (net of income tax benefit) | 134 | 44 | 128
US tax reform [member] |  |  |
Income tax expense differs to the standard rate of corporation tax as follows: |  |  |
Tax rate changes |  | 1,390 | 1,390
Non-tax effected operating losses and capital gains |  | 834 | 834
Tax on remitted and unremitted foreign earnings |  | 194 | 194
Recognition of previously unrecognised tax assets |  | (95) | (95)
Other |  | (3) | (3)
Total taxation expense |  | 2,320 | 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 |  | (16) | (79)
Non-tax effected operating losses and capital gains | 255 | 68 | 721
Tax on remitted and unremitted foreign earnings | 167 | 221 | 401
Recognition of previously unrecognised tax assets | (13) | (14) | (170)
Other | (150) | 52 | 172
Foreign exchange adjustments | 68 | (98) | (152)
Amounts under/(over) provided in prior years | 60 | (4) | (51)
Tax effect of profit from equity accounted investments, related impairments and expenses(2) | (35) | (62) | (44)
Investment and development allowance | (40) | (81) | (180)
Impact of tax rates applicable outside of Australia | $ (128) | $ (281) | $ (484)

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