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Taxation - Change in deferred tax assets and liabilities (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Jun. 30, 2024 | Jun. 30, 2023
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | $ (2,573) | $ (2,669)
Exchange differences | 21 | 51
Recognised in income statement | (206) | 93
Recognised in other comprehensive income and equity | (109) | 83
Tax rate change – recognised in income statement | 18 | (13)
Tax rate change – recognised in other comprehensive loss and equity | (27) |
Acquisition of subsidiaries | 53 | (85)
Transfer to asset held for sale | (18) | (39)
Sale of businesses | 37 | 6
Ending balance | (2,804) | (2,573)
Tax losses |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 62 | 76
Exchange differences | (10) | 4
Recognised in income statement | 28 | (19)
Recognised in other comprehensive income and equity | 0 | 0
Tax rate change – recognised in income statement | 0 | 1
Tax rate change – recognised in other comprehensive loss and equity | 0 |
Acquisition of subsidiaries | 0 | 0
Transfer to asset held for sale | (16) | 0
Sale of businesses | 0 | 0
Ending balance | 64 | 62
Other temporary differences |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | 404 | 427
Exchange differences | (13) | (4)
Recognised in income statement | (17) | 29
Recognised in other comprehensive income and equity | (8) | (55)
Tax rate change – recognised in income statement | 3 | 4
Tax rate change – recognised in other comprehensive loss and equity | (3) |
Acquisition of subsidiaries | 0 | 0
Transfer to asset held for sale | (8) | 8
Sale of businesses | (1) | (5)
Ending balance | 357 | 404
Property, plant and equipment |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | (585) | (566)
Exchange differences | 9 | 15
Recognised in income statement | (79) | (35)
Recognised in other comprehensive income and equity | (34) | (7)
Tax rate change – recognised in income statement | 3 | (2)
Tax rate change – recognised in other comprehensive loss and equity | (4) |
Acquisition of subsidiaries | 0 | 0
Transfer to asset held for sale | 2 | (3)
Sale of businesses | 0 | 13
Ending balance | (688) | (585)
Intangible assets |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | (2,313) | (2,290)
Exchange differences | 35 | 42
Recognised in income statement | (132) | 116
Recognised in other comprehensive income and equity | (73) | (37)
Tax rate change – recognised in income statement | 13 | (15)
Tax rate change – recognised in other comprehensive loss and equity | (20) |
Acquisition of subsidiaries | 53 | (85)
Transfer to asset held for sale | 4 | (44)
Sale of businesses | 38 | 0
Ending balance | (2,395) | (2,313)
Post employment plan |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Beginning balance | (141) | (316)
Exchange differences | 0 | (6)
Recognised in income statement | (6) | 2
Recognised in other comprehensive income and equity | 6 | 182
Tax rate change – recognised in income statement | (1) | (1)
Tax rate change – recognised in other comprehensive loss and equity | 0 |
Acquisition of subsidiaries | 0 | 0
Transfer to asset held for sale | 0 | 0
Sale of businesses | 0 | (2)
Ending balance | (142) | $ (141)
DeLeon Holdco LLC |  |
Reconciliation of changes in deferred tax liability (asset) [abstract] |  |
Acquisition of subsidiaries | $ 53 |

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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets arising from tax rate change, recognised in profit or loss. + References No definition available. + Details
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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets arising from tax rate change, recognised in other comprehensive income. + References No definition available. + Details
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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); 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 amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph ab -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 90 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_90&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease in deferred tax liability (asset) resulting from the loss of control of a subsidiary. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81&doctype=Standard -URIDate 2023-03-23 + Details
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