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Tax paid (Tables) | 12 Months Ended
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Jun. 30, 2021
Tax paid |
Schedule of tax paid | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  |  |  |  | 2021 |  | 2020 |  | 2019 |
for the year ended 30 June | ​ | Note | ​ | ​ | Rm | ​ | Rm | ​ | Rm |
Net amounts (receivable)/payable at beginning of year |  | ​ |  | ​ | (4 754) |  | 309 |  | (984) | ​
Disposal of businesses |  | ​ |  | ​ | 40 |  | — |  | (1) | ​
Net interest and penalties on tax¹ |  | ​ |  | ​ | (17) |  | (41) |  | (630) | ​
Income tax per income statement |  | 13 |  | ​ | 9 509 |  | 930 |  | 5 846 | ​
Reclassification to held for sale² |  | ​ |  | ​ | (304) |  | 29 |  | 6 | ​
Foreign exchange differences recognised in income statement |  | ​ |  | ​ | (14) |  | 48 |  | 4 | ​
Translation of foreign operations |  | ​ |  | ​ | 513 |  | (370) |  | 14 | ​
​ | ​ | ​ |  | ​ | 4 973 |  | 905 |  | 4 255 | ​
Net tax receivable/(payable) per statement of financial position |  | ​ |  | ​ | 307 |  | 4 754 |  | (309) | ​
tax payable |  | ​ |  | ​ | (806) |  | (665) |  | (1 039) | ​
tax receivable³ |  | ​ |  | ​ | 1 113 |  | 5 419 |  | 730 | ​
Per the statement of cash flows |  | ​ |  | ​ | 5 280 |  | 5 659 |  | 3 946 | ​
Comprising |  | ​ |  | ​ | ​ |  | ​ |  | ​ | ​
Normal tax |  | ​ |  | ​ | ​ |  | ​ |  | ​ | ​
South Africa |  | ​ |  | ​ | 6 622 |  | 3 131 |  | 933 | ​
Foreign |  | ​ |  | ​ | (1 342) |  | 2 526 |  | 3 013 | ​
Dividend withholding tax | ​ | ​ |  | ​ | — |  | 2 |  | — | ​
​ | ​ | ​ |  | ​ | 5 280 |  | 5 659 |  | 3 946 | ​
| 1 | 2019 relates to the reversal of interest pertaining to the Sasol Oil matter.
| 2 | Mainly due to Rompco tax payable that was transferred to liabilities held for sale.
| 3 | 2020 relates mainly to the relief provided to companies in the United States under the Coronavirus Aid Relief and Economic Security Act 9 (CARES Act) allowing taxpayers to carry back losses incurred during 2018 – 2020 for five years.

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