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INCOME TAX | 12 Months Ended
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Jun. 30, 2024
Major components of tax expense (income) [abstract] |
INCOME TAX | 18.2 DEFERRED TAX
| Amounts in R million | 2024 | 2023
| Included in the statement of financial position as follows: |  |
| Deferred tax assets | 23.4 | 32.8
| Deferred tax liabilities | (958.0) |  | (560.7) |
| Net deferred tax liabilities | (934.6) |  | (527.9) |
| Reconciliation of the deferred tax balance: |  |
| Balance at the beginning of the year | (527.9) |  | (437.4) |
| Recognised in profit or loss | (388.6) |  | (118.7) |
| Recognised in other comprehensive income | (0.1) | 0.7 |
| Recognised in equity | (18.0) | 27.5 |
| Balance at the end of the year | (934.6) |  | (527.9) |
| The detailed components of the net deferred tax liabilities which result from the differences between the amounts of assets and liabilities recognised for financial reporting and tax purposes are:
| Amounts in R million | 2024 | 2023
| Deferred tax liabilities |  |
| Property, plant and equipment (excluding unredeemed capital allowances) | (1,075.1) |  | (659.7) |
| Environmental rehabilitation obligation and other funds | (103.4) |  | (76.3) |
| Other investments | (1.6) |  | (0.6) |
| Gross deferred tax liabilities | (1,180.1) |  | (736.6) |
| Deferred tax assets |  |
| Environmental rehabilitation obligation | 159.0 | 113.9
| Other provisions 1 | 73.0 | 81.0
| Other temporary differences 2 | 7.4 | 9.0
| Estimated tax losses | 6.1 | 4.8
| Gross deferred tax assets | 245.5 | 208.7
| Net deferred tax liabilities | (934.6) |  | (527.9) |
| 1 Includes the temporary differences on the equity settled share-based payment |  |
| 2 Includes the temporary differences on the lease liability |  |
| Deferred tax assets have not been recognised in respect of the following:
| Amounts in R million | 2024 | 2023
| Estimated tax losses | 17.1 | 17.2
| Estimated tax losses - Capital nature | 313.6 | 313.6
| Unredeemed capital expenditure | 244.4 | 252.0
| Deferred tax assets for tax losses, unredeemed capital expenditure and capital losses have not been recognised where future taxable profits against which these can be utilised are not anticipated. These do not have an expiry date. A maximum of R1 million or 80% of assessed losses (whichever is greater) is permitted to be set-off per year against taxable income.

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2023-03-23 + Details
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