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Pension and Other Post-retirement Obligations - Summary of Net Liability Recognised in Consolidated Balance Sheet (Detail) - USD ($) $ in Millions | Jun. 30, 2021 | Jun. 30, 2020
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Defined benefit pension schemes / post- employment obligations [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Fair value of defined benefit scheme assets | $ (398) | $ (634)
Scheme deficit | 337 | 333
Unrecognised surplus | 0 | 0
Unrecognised past service credits | 0 | 0
Adjustment for employer contributions tax | 0 | 0
Net liability recognised in the Consolidated Balance Sheet | 337 | 333
Defined benefit pension schemes / post- employment obligations [member] | Funded defined benefit obligation [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Present value of defined benefit obligation | 377 | 613
Defined benefit pension schemes / post- employment obligations [member] | Unfunded defined benefit obligation [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Present value of defined benefit obligation | 358 | 354
Post-retirement medical schemes [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Fair value of defined benefit scheme assets | 0 | 0
Scheme deficit | 197 | 214
Unrecognised surplus | 0 | 0
Unrecognised past service credits | 0 | 0
Adjustment for employer contributions tax | 0 | 0
Net liability recognised in the Consolidated Balance Sheet | 197 | 214
Post-retirement medical schemes [member] | Funded defined benefit obligation [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Present value of defined benefit obligation | 0 | 0
Post-retirement medical schemes [member] | Unfunded defined benefit obligation [member] |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Present value of defined benefit obligation | $ 197 | $ 214

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- Definition Defined benefit obligation unrecognized past service credits. + References No definition available. + Details
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- Definition Defined benefit obligation unrecognized surplus. + References No definition available. + Details
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- Definition The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 57 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_57_a&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_140_a&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 57 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_57_a&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 57 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_57_a&doctype=Standard -URIDate 2020-01-01 + Details
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- Details
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