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Income Tax Expense - Summary of Factors Affecting Income Tax Expense (Detail) - USD ($)
$ in Millions
12 Months Ended
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