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Major Items Causing Income Tax Provision to Differ from South African Mining Statutory Rate (Detail) (USD $) In Millions, unless otherwise specified | 6 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2010 | Dec. 31, 2011 | Jun. 30, 2010 | Jun. 30, 2009
Income Taxes [Line Items] |  |  |  |  |  |  |  |
Tax on net income at South African mining statutory rate | $ (83.7) |  | $ (648.4) |  | $ (366.1) |  | $ (237.0) |
Rate adjustment to reflect company tax rates. | 74.3 |  | 239.2 |  | 62.7 |  | 49.1 |
South African mining tax formula rate adjustment | 10.4 |  | 11.9 |  | 16.6 |  | 27.7 |
Valuation allowance raised against deferred tax assets |  |  |  |  | (8.3) |  | (17.5) |
Reversal of valuation allowance previously raised against deferred tax assets | 10.3 |  | 22.0 |  | 0.1 |  | 2.7 |
Non taxable income/non deductible expenditure | (197.6) | [1] | (199.0) | [1] | 27.4 | [1] | (54.4) | [1]
South African capital gains tax |  |  |  |  | (23.9) |  |  |
Royalties |  |  |  |  | (71.6) | [2] | (37.7) | [2]
Deferred tax release on reduction of tax rate at the Peruvian operation (six months ended December 31, 2010: South African operations) | 61.3 |  | 9.1 |  |  |  |  |
Other | (8.8) |  | 13.2 |  | 4.7 |  | 2.5 |
Income and mining tax expense | $ (133.8) |  | $ (552.0) |  | $ (358.4) |  | $ (264.6) |
SOUTH AFRICA | Mining statutory rate |  |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |  |
Statutory income tax rate | 43.00% |  | 43.00% |  | 43.00% |  | 43.00% |
SOUTH AFRICA | Non-mining income standard tax rate |  |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |  |
Statutory income tax rate | 35.00% |  | 35.00% |  | 35.00% |  | 35.00% |
SOUTH AFRICA | Non-mining companies |  |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |  |
Statutory income tax rate | 28.00% |  | 28.00% |  | 28.00% |  | 28.00% |
GHANA |  |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |  |
Statutory income tax rate | 25.00% |  | 25.00% |  | 25.00% |  | 25.00% |
AUSTRALIA |  |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |  |
Statutory income tax rate | 30.00% |  | 30.00% |  | 30.00% |  | 30.00% |
PERU |  |  |  |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |  |  |  |
Statutory income tax rate | 35.60% |  | 30.00% |  | 35.60% |  | 35.60% |
[1] | The $199.0 million (six months ended December 31, 2010: $197.6 million) non-deductible expenditure comprises mainly $nil (six months ended December 31, 2010: $128.0 million) empowerment transaction costs, $24.5 million (six months ended December 31, 2010: $11.6 million) share-based-compensation, $92.8 million (six months ended December 31, 2010: $25.9 million) exploration, feasibility and evaluation costs and $35.9 million (six months ended December 31, 2010: $12.6 million) National Stabilization Levy in Ghana.
[2] | The classification of royalty expense at the Group's operations requires judgement, particularly at the Groups' South African and Ghanian operations, where the percentages to be applied in calculating royalties are influenced by the expenses incurred in generating those product sales (and therefore the profitability of the operations). In light of the continued increase in royalties at the Group's international operations, and the fact that changes to the calculation of royalties in Ghana, representing the largest component of consolidated royalty expense, changed to a predetermined 5% of product sales (regardless of the operating margin), Gold Fields changed the classification of royalty expense in its consolidated financial statements from a component of "income and mining taxes" to "other expenses" in its consolidated statements of operations starting with the six months ended December 31, 2010. Given the change in circumstances, Gold Fields considered it appropriate to change the presentation on a prospective basis.

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- Definition The domestic federal statutory tax rate applicable under enacted tax laws to the Company's pretax income from continuing operations for the period. The "statutory" tax rate is the regular tax rate if there are alternative tax systems. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I) -URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 47 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition The portion of the difference between total income tax expense or benefit as reported in the Income Statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to changes in the valuation allowance for deferred tax assets in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=6907571&loc=d3e32123-109318 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition The portion of the difference, between total income tax expense or benefit as reported in the Income Statement for the year/accounting period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to all other items not otherwise listed in the existing taxonomy. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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