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Taxation (Tables) | 12 Months Ended
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Jun. 30, 2019
Taxation |
Schedule of taxation |
|  |  |  | 2019 |  | 2018 |  | 2017 |
for the year ended 30 June |  | Note |  | Rm |  | Rm |  | Rm |
South African normal tax |  |  |  | 3 206 |  | 4 035 |  | 4 393 |
current year |  |  |  | 3 804 |  | 4 689 |  | 3 887 |
prior years |  |  |  | (598 | ) | (654 | ) | 506 |
Dividend withholding tax |  |  |  | — |  | 68 |  | 59 |
Foreign tax |  |  |  | 2 640 |  | 2 530 |  | 2 682 |
current year |  |  |  | 2 544 |  | 3 035 |  | 2 680 |
prior years |  |  |  | 96 |  | (505 | ) | 2 |
Income tax |  |  |  | 5 846 |  | 6 633 |  | 7 134 |
Deferred tax — South Africa |  | 14 |  | 2 086 |  | (414 | ) | 2 677 |
current year |  |  |  | 2 069 |  | (545 | ) | 2 634 |
prior years |  |  |  | 17 |  | 131 |  | 43 |
Deferred tax — foreign |  | 14 |  | (4 775 | ) | (661 | ) | (1 316 | )
current year* |  |  |  | (4 831 | ) | (874 | ) | (718 | )
prior years |  |  |  | 55 |  | 485 |  | (127 | )
recognition of previously unrecognised deferred tax assets** |  |  |  | — |  | (49 | ) | (470 | )
tax rate change |  |  |  | 1 |  | (223 | ) | (1 | )
|  |  |  | 3 157 |  | 5 558 |  | 8 495 |
* | Increase 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.
** | Included in the previous years is the recognition of a deferred tax asset relating to the accumulated tax losses in Italy which were previously limited in line with the forecasted utilisation thereof. In 2017, profits and a successful business turnaround strategy have resulted in the recognition of a previously unrecognised deferred tax asset of EUR25,4 million (R377,2 million). Additionally in 2017 R93 million of previously unrecognised tax assets were recognised after the approval of the Production Sharing Agreement (PSA) licence area’s Field Development Plan (FDP) in Mozambique.
|  | 2019 |  | 2018 |  | 2017 |
for the year ended 30 June |  | Rm |  | Rm |  | Rm |
Regional analysis |  |  |  |  |  |  |
 South Africa |  | 5 285 |  | 3 994 |  | 7 013 |
 Rest of Africa |  | 1 465 |  | 854 |  | 951 |
 Europe |  | 1 276 |  | 1 649 |  | 906 |
 United States of America |  | (4 913 | ) | (1 032 | ) | (424 | )
 Other |  | 44 |  | 93 |  | 49 |
Total operations |  | 3 157 |  | 5 558 |  | 8 495 |
Schedule of reconciliation of effective tax rate to current tax rate |
|  | 2019 |  | 2018 |  | 2017 |
|  | % |  | % |  | % |
Reconciliation of effective tax rate |  |  |  |  |  |  |
The table below shows the difference between the South African enacted tax rate (28%) compared to the effective tax rate in the income statement. Total income tax expense differs from the amount computed by applying the South African normal tax rate to profit before tax. The reasons for these differences are: |  |  |  |  |  |  |
South African normal tax rate |  | 28,0 |  | 28,0 |  | 28,0 |
Increase in rate of tax due to: |  |  |  |  |  |  |
disallowed preference share dividends |  | 0,3 |  | 0,9 |  | 0,9 |
disallowed expenditure(1) |  | 9,4 |  | 4,2 |  | 2,3 |
disallowed share-based payment expenses(2) |  | 2,9 |  | 5,3 |  | 0,1 |
different tax rates(3) |  | 13,2 |  | 2,6 |  | 0,3 |
effect of tax litigation matters(4) |  | — |  | — |  | 3,2 |
tax losses not recognised(5) |  | 8,6 |  | 9,3 |  | 1,0 |
prior year adjustments |  | 2,0 |  | 0,4 |  | — |
other adjustments |  | 2,0 |  | 1,5 |  | 0,4 |
|  | 66,4 |  | 52,2 |  | 36,2 |
Decrease in rate of tax due to: |  |  |  |  |  |  |
exempt income(6) |  | (1,7 | ) | (4,2 | ) | (0,4 | )
share of profits of equity accounted investments |  | (3,3 | ) | (2,6 | ) | (1,0 | )
effect of tax litigation matters(4) |  | (8,2 | ) | — |  | — |
recognition of previously unrecognised deferred tax assets |  | — |  | — |  | (1,6 | )
utilisation of tax losses |  | (0,3 | ) | (0,4 | ) | — |
investment incentive allowances(7) |  | (17,2 | ) | (6,9 | ) | (2,4 | )
effect of tax rate change in the US |  | — |  | (1,4 | ) | — |
translation differences |  | (0,9 | ) | (0,9 | ) | (0,9 | )
prior year adjustments |  | — |  | — |  | (1,4 | )
other adjustments |  | (0,6 | ) | (0,4 | ) | (0,2 | )
Effective tax rate |  | 34,2 |  | 35,4 |  | 28,3 |
Adjusted effective tax rate(8) |  | 29,6 |  | 27,3 |  | 26,5 |
(1) | Includes non-deductible expenses incurred not deemed to be in the production of taxable income mainly relating to exploration activities and non-productive interest in our treasury function.
(2) | This relates to the share based payment expense on the Sasol Khanyisa transaction.
(3) | Relates mainly to the impact of lower tax rate in the US on the increases in tax losses incurred during the year.
(4) | 2019 includes reversal of tax and interest pertaining to Sasol Oil and 2017, includes tax, interest and penalties.
(5) | Tax losses not recognised resulted mainly from the R1,9 billion (2018 – R2,8 billion) impairment of the Canadian shale gas asset and the Mozambique PSA impairment of R1,1 billion in 2018 for which no deferred tax asset was raised. Refer note 9.
(6) | 2018, includes profit on disposal of our investments in Petronas Chemicals LDPE Sdn Bhd and Petronas Chemicals Olefins Sdn Bhd.
(7) | Energy efficiency allowances relating to our South African operations increased by R4,2 billion compared to the prior year.
(8) | Effective tax rate adjusted for equity accounted investments, remeasurement items and once-off items.

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