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Deferred tax (Tables) | 12 Months Ended
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Jun. 30, 2024
Deferred tax |
Schedule of deferred tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | 2024 |  | 2023 |
for the year ended 30 June | ​ | Note | ​ | Rm | ​ | Rm |
Reconciliation |  |  |  | ​ |  |  |  | ​
Balance at beginning of year | ​ | ​ |  | ​ | (32 422) |  | (20 649) | ​
Current year charge | ​ | ​ |  | ​ | (292) |  | (7 624) | ​
per the income statement |  | 9 |  | ​ | (417) |  | (7 744) | ​
per the statement of comprehensive income | ​ | ​ |  | ​ | 125 |  | 120 | ​
Foreign exchange differences recognised in income statement | ​ | ​ |  | ​ | 26 |  | (19) | ​
Translation of foreign operations | ​ | ​ |  | ​ | 700 |  | (4 130) | ​
Balance at end of year | ​ | ​ |  | ​ | (31 988) |  | (32 422) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Comprising | ​ | ​ |  | ​ | ​ |  | ​ | ​
Deferred tax assets | ​ | ​ |  | ​ | (37 193) |  | (37 716) | ​
Deferred tax liabilities | ​ | ​ |  | ​ | 5 205 |  | 5 294 | ​
​ | ​ | ​ |  | ​ | (31 988) |  | (32 422) | ​
​ ​
​ | ​ | ​ | ​ | ​
​ | ​ | 2024 |  | 2023
for the year ended 30 June | ​ | Rm | ​ | Rm
Attributable to the following tax jurisdictions | ​ | ​ |  |
South Africa | ​ | (4 193) |  | (5 054)
United States of America | ​ | (25 608) |  | (27 973)
Germany | ​ | 964 |  | 1 059
Mozambique | ​ | (1 567) |  | (679)
Other | ​ | (1 584) |  | 225
​ | ​ | (31 988) |  | (32 422)
Deferred tax is attributable to temporary differences on the following: | ​ | ​ |  | ​
Net deferred tax assets: | ​ | ​ |  | ​
Property, plant and equipment | ​ | 14 768 |  | 25 974
Right of use assets | ​ | 1 677 |  | 1 697
Short- and long-term provisions | ​ | (4 284) |  | (4 566)
Calculated tax losses | ​ | (39 666) |  | (50 580)
Financial liabilities | ​ | 225 |  | (270)
Lease liabilities | ​ | (2 922) | ​ | (2 729)
Other1 | ​ | (6 991) |  | (7 242)
​ | ​ | (37 193) |  | (37 716)
Net deferred tax liabilities: | ​ | ​ |  | ​
Property, plant and equipment | ​ | 6 833 |  | 7 471
Right of use assets | ​ | 490 |  | 338
Current assets | ​ | 138 |  | (604)
Short- and long-term provisions | ​ | (1 928) |  | (1 877)
Calculated tax losses | ​ | (4) |  | (4)
Financial liabilities | ​ | 106 |  | 107
Lease liabilities | ​ | (543) | ​ | (481)
Other | ​ | 113 |  | 344
​ | ​ | 5 205 |  | 5 294
1 Other mainly relates to the US interest expense limitation carry forward of R5,0 billion (2023: R5,3 billion). ​
​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023
for the year ended 30 June | ​ | Rm | ​ | Rm
Calculated tax losses |  |  |  |
(before applying the applicable tax rate) |  |  |  |
Available for offset against future taxable income |  | 326 354 |  | 256 462
Utilised against the deferred tax balance |  | (209 025) |  | (251 397)
Not recognised as a deferred tax asset |  | 117 329 |  | 5 065
Calculated tax losses carried forward that have not been recognised:* |  |  |  |
Expiry within 1 year | ​ | — | ​ | 207
Expiry thereafter |  | 1 395 |  | 1 307
Indefinite life |  | 115 934 |  | 3 551
​ |  | 117 329 |  | 5 065
| * | 2024 relates mainly to the partial reversal of a deferred tax asset previously recognised on tax losses in the US; the deferred tax asset was reversed as it is no longer considered probable that sufficient future taxable income will be available in the foreseeable future to fully recover the deferred tax asset. Refer to note 9.
Schedule of unremitted earnings | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2024 |  | 2023 |
for the year ended 30 June | ​ | Rm | ​ | Rm |
Unremitted earnings at end of year that would be subject to dividend withholding tax |  | ​ | 34 256 |  | 38 910 | ​
Europe |  | ​ | 22 766 |  | 26 123 | ​
Rest of Africa |  | ​ | 3 903 |  | 4 984 | ​
Other |  | ​ | 7 587 |  | 7 803 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Tax effect if remitted |  | ​ | 795 |  | 1 012 | ​
Europe |  | ​ | 458 |  | 587 | ​
Rest of Africa |  | ​ | 312 |  | 399 | ​
Other |  | ​ | 25 |  | 26 | ​
Schedule of dividend withholding tax | ​
​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2024 |  | 2023 |
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 | ​ | 84 328 |  | 134 442 |
Maximum withholding tax payable by shareholders if distributed to individuals | ​ | 16 866 |  | 26 889 |

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