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Deferred tax (Tables) | 12 Months Ended
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Jun. 30, 2021
Deferred tax |
Schedule of deferred tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ |  | 2021 |  | 2020 |
for the year ended 30 June | ​ | Note | ​ | ​ | Rm | ​ | Rm |
Reconciliation |  |  |  | ​ |  |  |  | ​
Balance at beginning of year | ​ | ​ |  | ​ | (12 511) |  | 17 978 | ​
Current year charge | ​ | ​ |  | ​ | (8 956) |  | (27 873) | ​
per the income statement |  | 13 |  | ​ | (9 324) |  | (27 320) | ​
per the statement of comprehensive income | ​ | ​ |  | ​ | 368 |  | (553) | ​
Reclassification from/(to) held for sale | ​ | ​ |  | ​ | 424 |  | (880) | ​
Disposal of investment¹ | ​ | ​ | ​ | ​ | (85) | ​ | – | ​
Foreign exchange differences recognised in income statement | ​ | ​ |  | ​ | (103) |  | 142 | ​
Translation of foreign operations | ​ | ​ |  | ​ | 4 513 |  | (1 878) | ​
Balance at end of year | ​ | ​ |  | ​ | (16 718) |  | (12 511) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Comprising | ​ | ​ |  | ​ | ​ |  | ​ | ​
Deferred tax assets | ​ | ​ |  | ​ | (24 511) |  | (31 665) | ​
Deferred tax liabilities | ​ | ​ |  | ​ | 7 793 |  | 19 154 | ​
​ | ​ | ​ |  | ​ | (16 718) |  | (12 511) | ​
1Taxation related to the disposal of our investment in Aethylen-Rohrleitungs-Gesellschaft mbH & Co. KG. ​
​ | ​ | ​ | ​ | ​
​ | ​ | 2021 |  | 2020
for the year ended 30 June | ​ | Rm | ​ | Rm
Attributable to the following tax jurisdictions | ​ | ​ |  |
· South Africa | ​ | 3 169 |  | 12 676
· United States of America | ​ | (18 556) |  | (22 865)
· Germany | ​ | (1 085) |  | (1 651)
· Mozambique | ​ | 323 |  | 699
· Other | ​ | (569) |  | (1 370)
​ | ​ | (16 718) |  | (12 511)
Deferred tax is attributable to temporary differences on the following: | ​ | ​ |  |
Net deferred tax assets: | ​ | ​ |  |
Property, plant and equipment | ​ | 6 287 |  | (5 285)
Right of use assets | ​ | 1 024 |  | 1 103
Short- and long-term provisions | ​ | (3 731) |  | (4 065)
Calculated tax losses | ​ | (24 097) |  | (18 768)
Financial liabilities | ​ | (1 324) |  | (2 238)
Other | ​ | (2 670) |  | (2 412)
​ | ​ | (24 511) |  | (31 665)
Net deferred tax liabilities: | ​ | ​ |  |
Property, plant and equipment | ​ | 13 392 |  | 25 423
Right of use assets | ​ | 1 370 |  | 1 150
Current assets | ​ | (1 124) |  | (894)
Short- and long-term provisions | ​ | (3 948) |  | (3 371)
Calculated tax losses | ​ | (11) |  | (448)
Financial liabilities | ​ | 135 |  | (517)
Other | ​ | (2 021) |  | (2 189)
​ | ​ | 7 793 |  | 19 154
​
​ | ​ | ​ | ​ | ​
​ |  | 2021 |  | 2020
for the year ended 30 June | ​ | Rm | ​ | Rm
Calculated tax losses |  |  |  |
(before applying the applicable tax rate) |  |  |  |
Available for offset against future taxable income |  | 105 428 |  | 100 301
Utilised against the deferred tax balance |  | (102 890) |  | (79 294)
Not recognised as a deferred tax asset1 |  | 2 538 |  | 21 007
Calculated tax losses carried forward that have not been recognised: |  |  |  |
Expiry within 1 year | ​ | 3 | ​ | —
Expiry between one and five years |  | 1 150 |  | 1 201
Expiry thereafter |  | 608 |  | 19 090
Indefinite life |  | 777 |  | 716
​ |  | 2 538 |  | 21 007
| 1 | Included i n 2020 are calculated tax losses of R 18,5 billion relating to Sasol Canada which was classified as held for sale at 30 June 2021. The Group disposed of its investment in Sasol Canada in July 2021.
Schedule of unremitted earnings | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  |  | 2021 |  | 2020 |
for the year ended 30 June | ​ | ​ | Rm | ​ | Rm |
Unremitted earnings at end of year that would be subject to dividend withholding tax |  | ​ | 26 662 |  | 27 750 | ​
Europe |  | ​ | 20 051 |  | 19 943 | ​
Rest of Africa |  | ​ | 1 933 |  | 2 807 | ​
Other |  | ​ | 4 678 |  | 5 000 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Tax effect if remitted |  | ​ | 455 |  | 380 | ​
Europe |  | ​ | 277 |  | 133 | ​
Rest of Africa |  | ​ | 155 |  | 225 | ​
Other |  | ​ | 23 |  | 22 | ​
Schedule of dividend withholding tax | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2021 |  | 2020 |
for the year ended 30 June | ​ | Rm | ​ | Rm | ​
Undistributed earnings at end of year that would be subjected to dividend withholding tax withheld by the company on behalf of Sasol Limited shareholders | ​ | 99 061 |  | 90 508 |
Maximum withholding tax payable by shareholders if distributed to individuals | ​ | 19 812 |  | 18 102 |

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