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Income Tax Expense - Summary of Factors Affecting Income Tax Expense (Detail) - USD ($)
$ in Millions
 6 Months Ended 12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Jun. 30, 2022
Income tax expense differs to the standard rate of corporation tax as follows:      
Profit before taxation $ 10,181 $ 14,493 $ 33,137
Tax on profit at Australian prima facie tax rate of 30 per cent 3,054 4,348 9,941
Non-tax effected operating losses and capital gains 162 709 1,087
Tax on remitted and unremitted foreign earnings 37 344 441
Foreign exchange adjustments 11 (91) (233)
Amounts over provided in prior years (5) (17) (80)
Recognition of previously unrecognised tax assets (28) (195) (3)
Tax effect of (profit)/loss from equity accounted investments, related impairments and expenses (52) 42 (19)
Impact of tax rates applicable outside of Australia (189) (411) (801)
Other 48 104 97
Income tax expense 3,038 4,833 10,430
Royalty-related taxation (net of income tax benefit) 17 126 307
Total taxation expense $ 3,055 $ 4,959 $ 10,737