XML 176 R83.htm IDEA: XBRL DOCUMENT
v3.22.4

Taxes - Summary of Reconciliation of Effective and Applicable Income Tax Expenses (Detail) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure Of Reconciliation Of Effective And Applicable Income Tax Expenses [Line Items] |  |  |
Profit/(loss) before tax | $ 9,174 | $ 3,290 | $ (5,440)
PRRT benefit/(expense) | (313) | 297 | (439)
Tax expense/(benefit) | 2,912 | 957 | (1,026)
Income Tax [Member] |  |  |
Disclosure Of Reconciliation Of Effective And Applicable Income Tax Expenses [Line Items] |  |  |
Profit/(loss) before tax | 9,174 | 3,290 | (5,440)
PRRT benefit/(expense) | 313 | (297) | 439
Profit/(loss) before income tax | 9,487 | 2,993 | (5,001)
Income tax expense/(benefit) calculated at 30% | 2,847 | 898 | (1,500)
Effect of tax rate differentials | (141) | (42) | 192
Effect of deferred tax assets not recognised | 150 | 114 | 270
Foreign exchange impact on tax (benefit)/expense | (44) | (18) | 3
Adjustment to prior years | (45) | (2) | 7
Integration and transaction costs non-deductible | 142 | 0 | 0
Other | 3 | 7 | 2
Tax expense/(benefit) | 2,912 | 957 | (1,026)
Petroleum Resource Rent Tax [member] |  |  |
Disclosure Of Reconciliation Of Effective And Applicable Income Tax Expenses [Line Items] |  |  |
Profit/(loss) before tax | 9,174 | 3,290 | (5,440)
Non-PRRT assessable (profit)/loss | (6,197) | (2,134) | 3,080
PRRT projects profit/(loss) before tax | 2,977 | 1,156 | (2,360)
Income tax expense/(benefit) calculated at 30% | 1,191 | 462 | (944)
(Recognition)/derecognition of Pluto general expenditure | (1,362) | 0 | 627
Augmentation | (175) | (166) | (138)
Other | 33 | 1 | 16
Tax expense/(benefit) | $ (313) | $ 297 | $ (439)

X
- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23_h&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2022-03-24 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2022-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_79&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_82_d&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_IncomeTaxExpenseContinuingOperations
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2022-03-24 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2022-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_ProfitLossBeforeTax
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_TaxEffectFromChangeInTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to expenses not deductible in determining taxable profit (tax loss). [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Disclosure of reconciliation of effective and applicable income tax expenses. + References No definition available. + Details
Name: | wds_DisclosureOfReconciliationOfEffectiveAndApplicableIncomeTaxExpensesLineItems
Namespace Prefix: | wds_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Non petroleum resource rent tax assessable profit and loss. + References No definition available. + Details
Name: | wds_NonPetroleumResourceRentTaxAssessableProfitAndLoss
Namespace Prefix: | wds_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Petroleum resource rent tax assessable profit and loss. + References No definition available. + Details
Name: | wds_PetroleumResourceRentTaxAssessableProfitAndLoss
Namespace Prefix: | wds_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Petroleum resource rent tax expense benefit. + References No definition available. + Details
Name: | wds_PetroleumResourceRentTaxExpenseBenefit
Namespace Prefix: | wds_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Profit loss before income taxes from continuing operations. + References No definition available. + Details
Name: | wds_ProfitLossBeforeIncomeTaxesFromContinuingOperations
Namespace Prefix: | wds_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Tax effect Adjustment to prior years. + References No definition available. + Details
Name: | wds_TaxEffectAdjustmentToPriorYears
Namespace Prefix: | wds_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Effect Augmentation. + References No definition available. + Details
Name: | wds_TaxEffectAugmentation
Namespace Prefix: | wds_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Effect of deferred tax assets not recognised. + References No definition available. + Details
Name: | wds_TaxEffectOfDeferredTaxAssetsNotRecognised
Namespace Prefix: | wds_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax effect Recognition derecognition of Pluto general expenditure. + References No definition available. + Details
Name: | wds_TaxEffectRecognitionDerecognitionOfPlutoGeneralExpenditure
Namespace Prefix: | wds_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax Foreign exchange impact on tax benefit expense. + References No definition available. + Details
Name: | wds_TaxForeignExchangeImpactOnTaxBenefitExpense
Namespace Prefix: | wds_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | wds_TypeOfTaxAxis=wds_IncomeTaxMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | wds_TypeOfTaxAxis=wds_PetroleumResourceRentTaxMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |