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Deferred tax (Tables) | 12 Months Ended
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Jun. 30, 2018
Deferred tax |
Schedule of deferred tax |
|  |  |  | 2018 |  | 2017 |
for the year ended 30 June |  | Note |  | Rm |  | Rm |
Reconciliation |  |  |  |  |  |  |
Balance at beginning of year |  |  |  | 22 778 |  | 20 302 |
Current year charge |  |  |  | (851 | ) | 2 421 |
per the income statement |  | 12 |  | (1 075 | ) | 1 361 |
per the statement of comprehensive income |  |  |  | 224 |  | 1 060 |
Foreign exchange differences recognised in income statement |  |  |  | 34 |  | (148 | )
Translation of foreign operations |  |  |  | (149 | ) | 203 |
Balance at end of year |  |  |  | 21 812 |  | 22 778 |
Comprising |  |  |  |  |  |  |
Deferred tax assets |  |  |  | (4 096 | ) | (3 082 | )
Deferred tax liabilities |  |  |  | 25 908 |  | 25 860 |
|  |  |  | 21 812 |  | 22 778 |
|  | 2018 |  | 2017 |
for the year ended 30 June |  | Rm |  | Rm |
Attributable to the following tax jurisdictions |  |  |  |  |
 South Africa |  | 22 501 |  | 23 699 |
 United States of America |  | 301 |  | (370 | )
 Germany |  | (431 | ) | (210 | )
 Mozambique |  | 766 |  | 1 036 |
 Other |  | (1 325 | ) | (1 377 | )
|  | 21 812 |  | 22 778 |
Deferred tax is attributable to temporary differences on the following: |  |  |  |  |
Net deferred tax assets: |  |  |  |  |
Property, plant and equipment |  | 1 194 |  | 1 200 |
Short- and long-term provisions |  | (1 296 | ) | (1 560 | )
Calculated tax losses |  | (3 267 | ) | (1 705 | )
Other |  | (727 | ) | (1 017 | )
|  | (4 096 | ) | (3 082 | )
Net deferred tax liabilities: |  |  |  |  |
Property, plant and equipment |  | 32 233 |  | 31 009 |
Current assets |  | (777 | ) | (289 | )
Short- and long-term provisions |  | (4 991 | ) | (4 898 | )
Calculated tax losses |  | (284 | ) | (518 | )
Financial derivatives |  | 57 |  | 11 |
Other |  | (330 | ) | 545 |
|  | 25 908 |  | 25 860 |
|  | 2018 |  | 2017 |
for the year ended 30 June |  | Rm |  | Rm |
Calculated tax losses |  |  |  |  |
(before applying the applicable tax rate) |  |  |  |  |
Available for offset against future taxable income |  | 23 893 |  | 25 856 |
Utilised against the deferred tax balance |  | (6 272 | ) | (7 706 | )
Not recognised as a deferred tax asset |  | 17 621 |  | 18 150 |
Deferred tax assets not recognised on tax losses mainly relate to Sasol’s exploration and development entities, where future taxable income is uncertain. |  |  |  |  |
Calculated tax losses carried forward that have not been recognised: |  |  |  |  |
Expiry between three and five years |  | 376 |  | — |
Expiry thereafter |  | 16 826 |  | 17 920 |
Indefinite life |  | 419 |  | 230 |
|  | 17 621 |  | 18 150 |
Schedule of unremitted earnings |
|  | 2018 |  | 2017 |
for the year ended 30 June |  | Rm |  | Rm |
Unremitted earnings at end of year that would be subject to dividend withholding tax |  | 45 280 |  | 40 266 |
Europe |  | 12 555 |  | 11 826 |
Rest of Africa |  | 2 346 |  | 2 891 |
United States of America |  | 23 591 |  | 18 968 |
Other |  | 6 788 |  | 6 581 |
Tax effect if remitted |  | 1 718 |  | 1 582 |
Europe |  | 267 |  | 327 |
Rest of Africa |  | 188 |  | 235 |
United States of America |  | 1 179 |  | 948 |
Other |  | 84 |  | 72 |
Schedule of dividend withholding tax |
|  | 2018 |  | 2017 |
for the year ended 30 June |  | Rm |  | Rm |
Undistributed earnings at end of year that would be subject to dividend withholding tax withheld by the company on behalf of Sasol Limited shareholders |  | 185 064 |  | 175 132 |
Maximum withholding tax payable by shareholders if distributed to individuals |  | 37 013 |  | 35 026 |

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