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v3.22.2.2

Deferred tax (Tables) | 12 Months Ended
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Jun. 30, 2022
Deferred tax |
Schedule of deferred tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | 2022 |  | 2021 |
for the year ended 30 June | ​ | Note | ​ | Rm | ​ | Rm |
Reconciliation |  |  |  | ​ |  |  |  | ​
Balance at beginning of year | ​ | ​ |  | ​ | (16 718) |  | (12 511) | ​
Current year charge | ​ | ​ |  | ​ | (1 572) |  | (8 956) | ​
per the income statement |  | 12 |  | ​ | (2 362) |  | (9 324) | ​
per the statement of comprehensive income | ​ | ​ |  | ​ | 790 |  | 368 | ​
Reclassification from held for sale | ​ | ​ |  | ​ | 665 |  | 424 | ​
Disposal of investment¹ | ​ | ​ | ​ | ​ | — | ​ | (85) | ​
Foreign exchange differences recognised in income statement | ​ | ​ |  | ​ | 23 |  | (103) | ​
Translation of foreign operations | ​ | ​ |  | ​ | (3 047) |  | 4 513 | ​
Balance at end of year | ​ | ​ |  | ​ | (20 649) |  | (16 718) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Comprising | ​ | ​ |  | ​ | ​ |  | ​ | ​
Deferred tax assets | ​ | ​ |  | ​ | (31 198) |  | (24 511) | ​
Deferred tax liabilities | ​ | ​ |  | ​ | 10 549 |  | 7 793 | ​
​ | ​ | ​ |  | ​ | (20 649) |  | (16 718) | ​
1Taxation related to the disposal of our investment in Aethylen-Rohrleitungs-Gesellschaft mbH & Co. KG. ​
​ | ​ | ​ | ​ | ​
​ | ​ | 2022 |  | 2021
for the year ended 30 June | ​ | Rm | ​ | Rm
Attributable to the following tax jurisdictions | ​ | ​ |  |
· South Africa | ​ | 447 |  | 3 169
· United States of America | ​ | (21 462) |  | (18 556)
· Germany | ​ | 1 084 |  | (1 085)
· Mozambique | ​ | (400) |  | 323
· Other | ​ | (318) |  | (569)
​ | ​ | (20 649) |  | (16 718)
Deferred tax is attributable to temporary differences on the following: | ​ | ​ |  | ​
NET DEFERRED TAX ASSETS: | ​ | ​ |  | ​
Property, plant and equipment | ​ | 13 047 |  | 6 287
Right of use assets | ​ | 587 |  | 1 024
Short- and long-term provisions | ​ | (811) |  | (3 731)
Calculated tax losses | ​ | (37 953) |  | (24 097)
Financial liabilities | ​ | (1 930) |  | (1 324)
Other | ​ | (4 138) |  | (2 670)
​ | ​ | (31 198) |  | (24 511)
NET DEFERRED TAX LIABILITIES: | ​ | ​ |  | ​
Property, plant and equipment | ​ | 17 963 |  | 13 392
Right of use assets | ​ | 1 617 |  | 1 370
Current assets | ​ | (1 376) |  | (1 124)
Short- and long-term provisions | ​ | (5 676) |  | (3 948)
Calculated tax losses | ​ | (47) |  | (11)
Financial liabilities | ​ | 206 |  | 135
Other | ​ | (2 138) |  | (2 021)
​ | ​ | 10 549 |  | 7 793
​
​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021
for the year ended 30 June | ​ | Rm | ​ | Rm
Calculated tax losses |  |  |  |
(before applying the applicable tax rate) |  |  |  |
Available for offset against future taxable income |  | 164 474 |  | 105 428
Utilised against the deferred tax balance |  | (160 244) |  | (102 890)
Not recognised as a deferred tax asset1 |  | 4 230 |  | 2 538
CALCULATED TAX LOSSES CARRIED FORWARD THAT HAVE NOT BEEN RECOGNISED: |  |  |  |
Expiry within 1 year | ​ | 167 | ​ | 3
Expiry between one and five years |  | 1 085 |  | 1 150
Expiry thereafter |  | 763 |  | 608
Indefinite life |  | 2 215 |  | 777
​ |  | 4 230 |  | 2 538
1Included in 2022 are tax losses of R1,5 billion relating to Sasol Investment Company (Pty) Ltd mainly due to intergroup exposure on foreign currency loans.
Schedule of unremitted earnings | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2022 |  | 2021 |
for the year ended 30 June | ​ | Rm | ​ | Rm |
Unremitted earnings at end of year that would be subject to dividend withholding tax |  | ​ | 32 268 |  | 26 662 | ​
Europe |  | ​ | 22 788 |  | 20 051 | ​
Rest of Africa |  | ​ | 2 580 |  | 1 933 | ​
Other |  | ​ | 6 900 |  | 4 678 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Tax effect if remitted |  | ​ | 724 |  | 455 | ​
Europe |  | ​ | 489 |  | 277 | ​
Rest of Africa |  | ​ | 206 |  | 155 | ​
Other |  | ​ | 29 |  | 23 | ​
Schedule of dividend withholding tax | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022 |  | 2021 |
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 | ​ | 138 275 |  | 99 061 |
Maximum withholding tax payable by shareholders if distributed to individuals | ​ | 27 655 |  | 19 812 |

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