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INCOME TAX - Components of tax expense or income including tax reconciliation and unrecognised tax (Details) - ZAR (R) R in Millions | 12 Months Ended
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Jun. 30, 2024 | Jun. 30, 2023 | Jun. 30, 2022
Major components of tax expense (income) [abstract] |  |  |
Current tax | R (99.7) | R (286.3) | R (261.6)
Mining tax | (92.4) | (253.0) | (250.2)
Current Tax Charge - Mining Tax prior year over provision | 5.4 | 0.0 | 0.0
Non-Mining, company and capital gains tax | (12.7) | (33.3) | (11.4)
Deferred tax | (388.6) | (118.7) | (72.7)
Deferred tax charge - Mining tax | (327.5) | (121.6) | (119.9)
Deferred tax charge - Mining tax prior year over provision | 6.1 | 0.0 | 0.0
Deferred tax charge - Non-mining, company and capital gains tax | 0.2 | 2.9 | 1.6
Deferred tax rate adjustment | (67.3) | 0.0 | 45.6
Recognition of previously unrecognised income losses | 0.0 | 0.0 | 0.4
Recognition of previously unrecognised temporary differences | 0.0 | 0.0 | (0.4)
Income tax | (488.2) | (405.0) | (334.3)
Major items causing the Group's income tax expense to differ from the statutory rate were: |  |  |
Tax on net profit before tax at the South African corporate tax rate of 27% (2023: 27% and 2022: 28%) | (490.6) | (455.3) | (408.3)
Rate adjustment to reflect the actual realised company tax rates applying the gold mining formula (a) | 46.1 | 47.6 | 36.4
Deferred tax rate adjustment | (67.3) | 0.0 | 45.6
Depreciation of property, plant and equipment exempt from deferred tax on initial recognition | (16.8) | (16.3) | (22.2)
Non-deductible expenses | (8.2) | (7.0) | (7.3)
Exempt income and other non-taxable income | 9.8 | 21.8 | 19.0
Recognition of previously unrecognised temporary differences | 0.0 | 0.0 | (0.4)
Recognition of previously unrecognised income losses | 0.0 | 0.0 | 0.4
Prior year over provision | (11.5) | (2.0) | 0.0
Current year losses for which no deferred tax asset was recognised | 1.4 | 0.4 | (1.4)
Other | (1.6) | (0.1) | 3.6
Tax incentives (f) | 27.5 | 1.9 | 0.3
Income tax | R (488.2) | R (405.0) | R (334.3)
Applicable tax rate | 2700.00% | 27.00% | 28.00%

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- Definition Adjustments of tax expense (income) recognised in the period for the deferred tax of prior periods. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 80 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_80&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tax expense (income) relating to changes in deferred tax liabilities and deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2023-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2023-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2023-01-01 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2023-en-r&anchor=para_23_h&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_79&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_82_d&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of components of deferred tax expense or income that the entity does not separately disclose in the same statement or note. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 80 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_80&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce deferred tax expense. [Refer: Deferred tax expense (income); Temporary differences [member]; Unused tax losses [member]; Unused tax credits [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 80 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_80_f&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + Details
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