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Deferred Tax Balances - Summary of Movement in Net Deferred Tax Position (Detail) - USD ($) $ in Millions	12 Months Ended
	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)

X

- Definition

Increase decrease through Change In accounting policy, deferred tax liability asset .

+ References

No definition available.

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- Definition

Increase (decrease) through other changes, deferred tax liability (asset)

+ References

No definition available.

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- Definition

The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2020-01-01
-Paragraph 81
-Subparagraph g
-Clause ii
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- Definition

The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

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-Name IAS
-Number 12
-IssueDate 2020-01-01
-Paragraph 81
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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
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- References

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