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Deferred tax (Tables)

12 Months Ended

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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-Name IAS
-Number 12
-IssueDate 2021-01-01
-Paragraph 81
-Subparagraph g
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