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Income Tax Expense - Summary of Factors Affecting Income Tax Expense (Detail) - USD ($)
$ in Millions
 12 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2019
Income tax expense differs to the standard rate of corporation tax as follows:      
Profit before taxation $ 24,601 $ 13,510 $ 15,049
Tax on profit at Australian prima facie tax rate of 30 per cent 7,380 4,053 4,515
Non-tax effected operating losses and capital gains 3,112 707 742
Tax on remitted and unremitted foreign earnings 485 225 283
Tax effect of loss from equity accounted investments, related impairments and expenses 317 154 164
Investment and development allowance   (99) (94)
Tax rate changes (1) (8) 6
Amounts (over)/under provided in prior years (11) 64 (21)
Recognition of previously unrecognised tax assets (28) (30) (10)
Foreign exchange adjustments (95) 20 (25)
Impact of tax rates applicable outside of Australia (603) (167) (312)
Other 365 (211) 87
Income tax expense 10,921 4,708 5,335
Royalty-related taxation (net of income tax benefit) 229 66 194
Total taxation expense $ 11,150 $ 4,774 $ 5,529