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Employee benefits, restructuring and post-retirement employee benefits provisions (Tables)
 12 Months Ended
Jun. 30, 2021
Text block [abstract]  
Summary of Employee Benefits, Restructuring and Post-retirement Employee Benefits Provisions
    
2021
      2020  
    
US$M
      US$M  
Employee benefits
(1)
   
 
1,624
 
      1,313  
Restructuring
(2)
   
 
54
 
      34  
Post-retirement employee benefits
(3)
   
 
534
 
      547  
    
 
 
     
 
 
  
Total provisions
   
 
2,212
 
      1,894  
    
 
 
     
 
 
  
Comprising:
                  
Current
   
 
1,606
 
      1,283  
Non-current
   
 
606
 
      611  
Summary of Reconciliation of Employee Benefits Restructuring and Postretirement Employee Benefits
 
2021
US$M
   
Employee
benefits
    
Restructuring
    
Post-
retirement
employee
benefits
(3)
    
Total
  
At the beginning of the financial year
   
 
1,313
 
  
 
34
 
  
 
547
 
  
 
1,894
 
Charge/(credit) for the year:
                                 
Underlying
   
 
1,402
 
  
 
45
 
  
 
62
 
  
 
1,509
 
Discounting
   
 
–
 
  
 
–
 
  
 
31
 
  
 
31
 
Net interest expense
   
 
–
 
  
 
–
 
  
 
(10
) 
  
 
(10
) 
Exchange variations
   
 
104
 
  
 
1
 
  
 
30
 
  
 
135
 
Released during the year
   
 
(82
) 
  
 
–
 
  
 
(46
) 
  
 
(128
) 
Remeasurement gains taken to retained earning
s
   
 
–
 
  
 
–
 
  
 
(58
) 
  
 
(58
) 
Utilisation
   
 
(1,119
) 
  
 
(26
) 
  
 
(59
) 
  
 
(1,204
) 
Transfers and other movements
   
 
6
 
  
 
–
 
  
 
37
 
  
 
43
 
    
 
 
    
 
 
    
 
 
    
 
 
  
At the end of the financial year
   
 
1,624
 
  
 
54
 
  
 
534
 
  
 
2,212
 
    
 
 
    
 
 
    
 
 
    
 
 
  
 
(1)
 
The expenditure associated with total employee benefits will occur in a pattern consistent with when employees choose to exercise their entitlement to benefits.
 
(2)
 
Total restructuring provisions include provisions for terminations and office closures.
 
(3)
 
Refer to note 27 ‘Pension and other post-retirement obligations’.