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Expenses and Other Income - Summary of Expenses and Other Income (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Employee benefits expense: |  |  |
Wages and salaries | $ 4,633 | $ 4,539 | $ 4,197
Employee share awards | 112 | 97 | 109
Social security costs | 5 | 4 | 4
Pension and other post-retirement obligations | 374 | 339 | 338
Less employee benefits expense classified as exploration and evaluation expenditure | (49) | (35) | (30)
Changes in inventories of finished goods and work in progress | (289) | 301 | (774)
Raw materials and consumables used | 6,536 | 6,710 | 5,991
Freight and transportation | 2,270 | 2,299 | 2,319
External services | 5,795 | 4,768 | 4,525
Third party commodity purchases | 1,977 | 1,878 | 2,959
Net foreign exchange losses/(gains) | 23 | (197) | (326)
Fair value change on derivatives | 84 | 135 | (29)
Government royalties paid and payable | 3,571 | 3,841 | 4,014
Exploration and evaluation expenditure incurred and expensed in the current period | 399 | 294 | 199
Depreciation and amortisation expense | 5,295 | 5,061 | 5,683
Net impairments: |  |  |
Property, plant and equipment | 3,833 | 73 |
Goodwill and other intangible assets | 57 | 2 |
All other operating expenses | 2,124 | 1,764 | 2,677
Total expenses | 36,750 | 31,873 | 32,371
(Gain)/loss on disposal of subsidiaries and operations | (915) | (8) | (840)
Dividend income | (1) | (19) | (241)
Other income | (369) | (367) | (317)
Total other income | (1,285) | (394) | (1,398)
Property, plant and equipment [member] |  |  |
Net impairments: |  |  |
Property, plant and equipment | 3,833 | 73 | $ 515
Goodwill And Other Intangible Assets [Member] |  |  |
Net impairments: |  |  |
Goodwill and other intangible assets | $ 57 | $ 2 |

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- Definition The amount of depreciation and amortisation expense. Depreciation and amortisation are the systematic allocations of depreciable amounts of assets over their useful lives. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 28 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_28_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23_e&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B13 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B13_d&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_102&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_99&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_104&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of expense arising from the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and commercial viability of extracting the mineral resource. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 6 -IssueDate 2023-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=6&code=ifrs-tx-2023-en-r&anchor=para_24_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A class of employee benefits expense that represents social security contributions. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 9 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_9&doctype=Standard -URIDate 2023-03-23 + Details
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