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Deferred tax (Tables) | 12 Months Ended
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Jun. 30, 2023
Deferred tax |
Schedule of deferred tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | 2023 |  | 2022 |
for the year ended 30 June | ​ | Note | ​ | Rm | ​ | Rm |
Reconciliation |  |  |  | ​ |  |  |  | ​
Balance at beginning of year | ​ | ​ |  | ​ | (20 649) |  | (16 718) | ​
Current year charge | ​ | ​ |  | ​ | (7 624) |  | (1 572) | ​
per the income statement |  | 10 |  | ​ | (7 744) |  | (2 362) | ​
per the statement of comprehensive income | ​ | ​ |  | ​ | 120 |  | 790 | ​
Reclassification from held for sale1 | ​ | ​ |  | ​ | — |  | 665 | ​
Foreign exchange differences recognised in income statement | ​ | ​ |  | ​ | (19) |  | 23 | ​
Translation of foreign operations | ​ | ​ |  | ​ | (4 130) |  | (3 047) | ​
Balance at end of year | ​ | ​ |  | ​ | (32 422) |  | (20 649) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Comprising | ​ | ​ |  | ​ | ​ |  | ​ | ​
Deferred tax assets | ​ | ​ |  | ​ | (37 716) |  | (31 198) | ​
Deferred tax liabilities | ​ | ​ |  | ​ | 5 294 |  | 10 549 | ​
​ | ​ | ​ |  | ​ | (32 422) |  | (20 649) | ​
​
​ | ​ | ​ | ​ | ​
​ | ​ | 2023 |  | 2022
for the year ended 30 June | ​ | Rm | ​ | Rm
Attributable to the following tax jurisdictions | ​ | ​ |  |
South Africa | ​ | (5 054) |  | 447
United States of America | ​ | (27 973) |  | (21 462)
Germany | ​ | 1 059 |  | 1 084
Mozambique | ​ | (679) |  | (400)
Other | ​ | 225 |  | (318)
​ | ​ | (32 422) |  | (20 649)
Deferred tax is attributable to temporary differences on the following: | ​ | ​ |  | ​
Net deferred tax assets: | ​ | ​ |  | ​
Property, plant and equipment | ​ | 25 974 |  | 13 047
Right of use assets | ​ | 1 697 |  | 587
Short- and long-term provisions | ​ | (4 566) |  | (811)
Calculated tax losses | ​ | (50 580) |  | (37 953)
Financial liabilities | ​ | (270) |  | (1 930)
Lease liabilities | ​ | (2 729) | ​ | (911)
Other | ​ | (7 242) |  | (3 227)
​ | ​ | (37 716) |  | (31 198)
Net deferred tax liabilities: | ​ | ​ |  | ​
Property, plant and equipment | ​ | 7 471 |  | 17 963
Right of use assets | ​ | 338 |  | 1 617
Current assets | ​ | (604) |  | (1 376)
Short- and long-term provisions | ​ | (1 877) |  | (5 676)
Calculated tax losses | ​ | (4) |  | (47)
Financial liabilities | ​ | 107 |  | 206
Lease liabilities | ​ | (481) | ​ | (2 197)
Other | ​ | 344 |  | 59
​ | ​ | 5 294 |  | 10 549
​
​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022
for the year ended 30 June | ​ | Rm | ​ | Rm
Calculated tax losses |  |  |  |
(before applying the applicable tax rate) |  |  |  |
Available for offset against future taxable income |  | 256 462 |  | 164 474
Utilised against the deferred tax balance |  | (251 397) |  | (160 244)
Not recognised as a deferred tax asset |  | 5 065 |  | 4 230
Calculated tax losses carried forward that have not been recognised:* |  |  |  |
Expiry within 1 year | ​ | 207 | ​ | 167
Expiry between one and five years |  | — |  | 1 085
Expiry thereafter |  | 1 307 |  | 763
Indefinite life |  | 3 551 |  | 2 215
​ |  | 5 065 |  | 4 230
| * | Included in 2023 are tax losses of R2,8 billion (2022: R1,2 billion) relating to Sasol Investment Company (Pty) Ltd mainly due to intergroup exposure on foreign currency loans.
Schedule of unremitted earnings | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2023 |  | 2022 |
for the year ended 30 June | ​ | Rm | ​ | Rm |
Unremitted earnings at end of year that would be subject to dividend withholding tax |  | ​ | 38 910 |  | 32 268 | ​
Europe |  | ​ | 26 123 |  | 22 788 | ​
Rest of Africa |  | ​ | 4 984 |  | 2 580 | ​
Other |  | ​ | 7 803 |  | 6 900 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Tax effect if remitted |  | ​ | 1 012 |  | 724 | ​
Europe |  | ​ | 587 |  | 489 | ​
Rest of Africa |  | ​ | 399 |  | 206 | ​
Other |  | ​ | 26 |  | 29 | ​
Schedule of dividend withholding tax | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023 |  | 2022 |
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 | ​ | 134 442 |  | 138 275 |
Maximum withholding tax payable by shareholders if distributed to individuals | ​ | 26 889 |  | 27 655 |

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