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v3.23.2

Taxation - Summary of prima facie tax reconciliation (Detail) - USD ($) $ in Millions |  | 6 Months Ended
--- | --- | ---
Apr. 01, 2023 | Jun. 30, 2023 | Jun. 30, 2022
Major components of tax expense (income) [abstract] |  |  |  |
Profit before taxation |  | $ 6,930 | $ 12,315 | [1]
Applicable tax rate | 25.00% | 23.50% | 19.00% |
Prima facie tax payable at UK rate of 23.5% (2022: 19%) |  | $ 1,628 | $ 2,340 |
Higher rate of taxation of 30% on Australian earnings (2022: 30%) |  | 373 | 924 |
Other tax rates applicable outside the UK and Australia |  | (130) | 68 |
Tax effect of profit from equity accounted units and related expenses |  | (101) | (89) |
Impact of changes in tax rates |  | 0 | (12) |
Resource depletion allowances |  | (6) | (14) |
Recognition of previously unrecognised deferred tax assets |  | (62) | (209) |
Write-down of previously recognised deferred tax assets |  | 40 | 8 |
Utilisation of previously unrecognised deferred tax assets |  | (10) | (50) |
Unrecognised current year operating losses |  | 259 | 71 |
Adjustments in respect of prior periods |  | (4) | (137) |
Other items |  | (4) | (33) |
Total taxation charge |  | $ 1,983 | $ 2,867 | [1]
Weighted average statutory tax rate |  | 30.00% | 29.00% |
[1] | Comparative information has been restated to reflect the adoption of narrow scope amendments to IAS12 'Income Taxes', refer to note 2 for details.

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