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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.