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Deferred Tax Balances - Summary of Movement in Net Deferred Tax Position (Detail) - USD ($) $ in Millions | 12 Months Ended
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Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2019
Net deferred tax asset |  |  |
At the beginning of the period | $ (91) | $ (491) | $ 569
Impact of change in accounting policies |  |  | (1,021)
Income tax (charge)/credit recorded in the income statement | (1,325) | 335 | (81)
Income tax credit recorded directly in equity | 42 | 34 | 15
Other movements | (28) | 31 | 27
At the end of the period | $ (1,402) | $ (91) | $ (491)

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- 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 2020-01-01 -Paragraph 81 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_a&doctype=Standard -URIDate 2020-01-01 + Details
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