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Deferred tax (Tables) | 12 Months Ended
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Jun. 30, 2019
Deferred tax |
Schedule of deferred tax |
|  |  |  | 2019 |  | 2018 |
for the year ended 30 June |  | Note |  | Rm |  | Rm |
Reconciliation |  |  |  |  |  |  |
Balance at beginning of year |  |  |  | 21 812 |  | 22 778 |
Current year charge |  |  |  | (2 819 | ) | (851 | )
per the income statement |  | 12 |  | (2 689 | ) | (1 075 | )
per the statement of comprehensive income |  |  |  | (130 | ) | 224 |
Reclassification to held for sale |  |  |  | (6 | ) | — |
Foreign exchange differences recognised in income statement |  |  |  | 22 |  | 34 |
Translation of foreign operations |  |  |  | 14 |  | (149 | )
Balance at end of year |  |  |  | 19 023 |  | 21 812 |
Comprising |  |  |  |  |  |  |
Deferred tax assets |  |  |  | (8 563 | ) | (4 096 | )
Deferred tax liabilities |  |  |  | 27 586 |  | 25 908 |
|  |  |  | 19 023 |  | 21 812 |
|  | 2019 |  | 2018 |
for the year ended 30 June |  | Rm |  | Rm |
Attributable to the following tax jurisdictions |  |  |  |  |
 South Africa |  | 25 065 |  | 22 501 |
 United States of America |  | (4 998 | ) | 301 |
 Germany |  | (550 | ) | (431 | )
 Mozambique |  | 559 |  | 766 |
 Other |  | (1 053 | ) | (1 325 | )
|  | 19 023 |  | 21 812 |
Deferred tax is attributable to temporary differences on the following: |  |  |  |  |
Net deferred tax assets: |  |  |  |  |
Property, plant and equipment |  | 2 003 |  | 1 194 |
Short- and long-term provisions |  | (2 851 | ) | (1 296 | )
Calculated tax losses |  | (7 329 | ) | (3 267 | )
Other |  | (386 | ) | (727 | )
|  | (8 563 | ) | (4 096 | )
Net deferred tax liabilities: |  |  |  |  |
Property, plant and equipment |  | 33 342 |  | 32 233 |
Current assets |  | (1 147 | ) | (777 | )
Short- and long-term provisions |  | (4 061 | ) | (4 991 | )
Calculated tax losses |  | (150 | ) | (284 | )
Financial derivatives |  | 59 |  | 57 |
Other |  | (457 | ) | (330 | )
|  | 27 586 |  | 25 908 |
|  | 2019 |  | 2018 |
for the year ended 30 June |  | Rm |  | Rm |
Calculated tax losses |  |  |  |  |
(before applying the applicable tax rate) |  |  |  |  |
Available for offset against future taxable income |  | 48 444 |  | 23 893 |
Utilised against the deferred tax balance |  | (29 745 | ) | (6 272 | )
Not recognised as a deferred tax asset(1) |  | 18 699 |  | 17 621 |
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 |  | 712 |  | 376 |
Expiry thereafter |  | 2 212 |  | 2 052 |
Indefinite life |  | 15 775 |  | 15 193 |
|  | 18 699 |  | 17 621 |
(1) | Included are calculated tax losses of R15,5 billion relating to Sasol Canada.
Schedule of unremitted earnings |
|  | 2019 |  | 2018 |
for the year ended 30 June |  | Rm |  | Rm |
Unremitted earnings at end of year that would be subject to dividend withholding tax |  | 28 150 |  | 45 280 |
Europe |  | 10 808 |  | 12 555 |
Rest of Africa |  | 2 675 |  | 2 346 |
United States of America* |  | 10 486 |  | 23 591 |
Other |  | 4 181 |  | 6 788 |
Tax effect if remitted |  | 1 012 |  | 1 718 |
Europe |  | 241 |  | 267 |
Rest of Africa |  | 213 |  | 188 |
United States of America |  | 524 |  | 1 179 |
Other |  | 34 |  | 84 |
* | Decrease in the current year relates mainly to tax losses incurred at our US operations where we anticipate sufficient profits to be generated in future to utilise the deferred tax asset against.
Schedule of dividend withholding tax |
|  | 2019 |  | 2018 |
for the year ended 30 June |  | Rm |  | Rm |
Undistributed earnings at end of year subjected to dividend withholding tax withheld by the company on behalf of Sasol Limited shareholders |  | 180 692 |  | 185 064 |
Maximum withholding tax payable by shareholders if distributed to individuals |  | 36 138 |  | 37 013 |

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