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Income Tax Expense - Summary of Factors Affecting Income Tax Expense (Detail) - USD ($) $ in Millions | 12 Months Ended
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Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Income tax expense differs to the standard rate of corporation tax as follows: |  |  |
Profit before taxation | $ 16,048 | $ 21,401 | $ 33,137
Tax on profit at Australian prima facie tax rate of 30 per cent | 4,814 | 6,420 | 9,941
Tax effect of (loss)/profit from equity accounted investments, related impairments and expenses | 737 | (37) | (19)
Derecognition of deferred tax assets and current year tax losses | 666 | 526 | 1,087
Tax on remitted and unremitted foreign earnings | 224 | 137 | 441
Amounts (over)/under provided in prior years | (25) | (18) | (80)
Foreign exchange adjustments | (79) | 94 | (233)
Recognition of previously unrecognised tax assets | (110) | (109) | (3)
Impact of tax rates applicable outside of Australia | (556) | (558) | (801)
Other | 344 | 236 | 97
Income tax expense | 6,015 | 6,691 | 10,430
Royalty-related taxation (net of income tax benefit) | 432 | 386 | 307
Total taxation expense | $ 6,447 | $ 7,077 | $ 10,737

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