XML 293 R113.htm IDEA: XBRL DOCUMENT
v3.21.2

Taxation - Reconciliation of effective tax rate (Details) - ZAR (R) R in Millions | 12 Months Ended
--- | ---
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2019 | Jun. 30, 2018
Reconciliation of average effective tax rate and applicable tax rate |  |  |  |
South African normal tax rate | 28.00% | 28.00% | 28.00% |
Increase/(decrease) in rate of tax due to - disallowed preference share dividends |  |  | 0.40% |
Increase/(decrease) in rate of tax due to - disallowed expenditure | 11.40% | (1.00%) | 10.90% |
Increase/(decrease) in rate of tax due to - disallowed share-based payment expenses | 2.30% | (0.30%) | 3.30% |
Increase/(decrease) in rate of tax due to - different tax rates | 0.50% | (3.60%) | 15.30% |
Increase/(decrease) in rate of tax due to - share of profits of equity accounted investments |  | (0.10%) |  |
Increase/(decrease) in rate of tax due to - tax losses not recognised |  | (2.00%) | 9.90% |
Increase/(decrease) in rate of tax due to - prior year adjustments |  |  | 2.30% |
Increase/(decrease) in rate of tax due to - other adjustments |  | (0.50%) | 2.30% |
Normal tax rate and (decrease)/increase in tax rate | 42.20% | 20.50% | 72.40% |
(Decrease)/increase in rate of tax due to - exempt income | (10.00%) | 0.70% | (2.00%) |
(Decrease)/increase in rate of tax due to - share of profits of equity accounted investments | (2.10%) |  | (3.80%) |
(Decrease)/increase in rate of tax due to - effect of tax litigation matters |  |  | (9.50%) |
(Decrease)/increase in rate of tax due to - utilisation of tax losses | (20.90%) |  | (0.30%) |
(Decrease)/increase in rate of tax due to - investment incentive allowances | (0.40%) |  | (20.00%) |
(Decrease)/increase in rate of tax due to - translation differences | (1.90%) |  | (1.10%) |
(Decrease)/increase in rate of tax due to - prior year adjustments | (2.20%) | 0.90% |  |
(Decrease)/increase in rate of tax due to - capital gains and losses | (1.80%) |  |  |
(Decrease)/increase in rate of tax due to - other adjustments | (1.20%) | 0.30% | (0.50%) |
Effective tax rate | 1.70% | 22.40% | 35.20% |
Sasol Canada - Shale gas assets |  |  |  |
Reconciliation of average effective tax rate and applicable tax rate |  |  |  |
Impairment loss |  |  | R 1,900 | R 2,800
Deferred tax asset raised on impairment loss |  |  | R 0 | R 0

X
- Definition The applicable income tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ApplicableTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax expense (income) divided by the accounting profit. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_AverageEffectiveTaxRate
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 130 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_130_b&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2020-01-01 -Paragraph 130 -Subparagraph d -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2020-en-r&anchor=para_130_d_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ImpairmentLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from adjustments for the current tax of prior periods. [Refer: Average effective tax rate; Applicable tax rate; Adjustments for current tax of prior periods] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_TaxRateEffectOfAdjustmentsForCurrentTaxOfPriorPeriods
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the expenses not deductible in determining taxable profit. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the application of foreign tax rates. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_TaxRateEffectOfForeignTaxRates
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation. [Refer: Average effective tax rate; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_TaxRateEffectOfRevenuesExemptFromTaxation
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The applicable tax rate plus increase in tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate. + References No definition available. + Details
Name: | ssl_ApplicableTaxRatePlusIncreaseInEffectiveTaxRate
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Deferred tax asset recognised on impairment loss + References No definition available. + Details
Name: | ssl_DeferredTaxAssetRecognisedOnImpairmentLoss
Namespace Prefix: | ssl_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The decrease in tax rate in the reconciliation between the average effective tax rate and the applicable tax rate resulting from other adjustments. + References No definition available. + Details
Name: | ssl_OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeDecrease
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase in tax rate in the reconciliation between the average effective tax rate and the applicable tax rate resulting from other adjustments. + References No definition available. + Details
Name: | ssl_OtherTaxRateEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncomeIncrease
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the capital gains and losses. + References No definition available. + Details
Name: | ssl_TaxRateEffectFromCapitalGainsAndLosses
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the energy efficiency allowance. + References No definition available. + Details
Name: | ssl_TaxRateEffectOfEnergyEfficiencyAllowances
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the preference share dividend not deductible in determining taxable profit. + References No definition available. + Details
Name: | ssl_TaxRateEffectOfPreferenceShareDividendNotDeductibleInDeterminingTaxableProfitTaxLoss
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from revenue that is exempt from taxation on reversal provision. + References No definition available. + Details
Name: | ssl_TaxRateEffectOfRevenuesExemptFromTaxationOnReversalProvision
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the share based payment not deductible in determining taxable profit. + References No definition available. + Details
Name: | ssl_TaxRateEffectOfShareBasedPaymentNotDeductibleInDeterminingTaxableProfitTaxLoss
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the share of profits of equity accounted investments. + References No definition available. + Details
Name: | ssl_TaxRateEffectOfShareProfitsOfEquityAccountedInvestments
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the share of profits of equity accounted investments. + References No definition available. + Details
Name: | ssl_TaxRateEffectOfShareProfitsOfEquityAccountedInvestmentsDecrease
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase in tax rate in the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax losses not recognised. + References No definition available. + Details
Name: | ssl_TaxRateEffectOfTaxLossesNotRecognised
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from decrease in translation differences. + References No definition available. + Details
Name: | ssl_TaxRateEffectOfTranslationDifferencesDecrease
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tax rate effect on the reconciliation between the average effective tax rate and the applicable tax rate resulting from the utilisation of tax losses. + References No definition available. + Details
Name: | ssl_TaxRateEffectOfUtilisationOfTaxLosses
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase in tax rate in the reconciliation between the average effective tax rate and the applicable tax rate resulting from tax rate prior year adjustments. + References No definition available. + Details
Name: | ssl_TaxRatePriorYearAdjustments
Namespace Prefix: | ssl_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ssl_ProjectsAxis=ssl_CanadianShaleGasAssetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |