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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, 2020 | Jun. 30, 2019 | Jun. 30, 2018
Income tax expense differs to the standard rate of corporation tax as follows: |  |  |
Profit before taxation | $ 13,510 | $ 15,049 | $ 14,751
Tax on profit at Australian prima facie tax rate of 30 per cent | 4,053 | 4,515 | 4,425
Income tax expense | 4,708 | 5,335 | 6,879
Royalty-related taxation (net of income tax benefit) | 66 | 194 | 128
Total taxation expense | 4,774 | 5,529 | 7,007
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 | (8) | 6 | (79)
Non-tax effected operating losses and capital gains | 707 | 742 | 721
Tax on remitted and unremitted foreign earnings | 225 | 283 | 401
Tax effect of (loss)/profit from equity accounted investments, related impairments and expenses | 154 | 164 | (44)
Recognition of previously unrecognised tax assets | (30) | (10) | (170)
Other | (211) | 87 | 172
Amounts under/(over) provided in prior years | 64 | (21) | (51)
Foreign exchange adjustments | 20 | (25) | (152)
Investment and development allowance | (99) | (94) | (180)
Impact of tax rates applicable outside of Australia | $ (167) | $ (312) | $ (484)

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