v3.26.1
Taxation - Change in deferred tax assets and liabilities (Details) - USD ($)
$ in Millions
 12 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Beginning balance $ (2,794) $ (2,804)
Exchange differences 88 (11)
Recognised in income statement 409 108
Recognised in other comprehensive income and equity (83) (122)
Tax rate change – recognised in income statement 1 (4)
Tax rate change – recognised in other comprehensive loss and equity 38  
Acquisition (2)  
Increase (Decrease) Through Transfer To Assets Held For Sale, Deferred Tax Liability (Asset) 61 39
Ending balance (2,282) (2,794)
Tax losses    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Beginning balance 57 64
Exchange differences (1) 3
Recognised in income statement 7 (10)
Recognised in other comprehensive income and equity 0 0
Tax rate change – recognised in income statement (1) 0
Tax rate change – recognised in other comprehensive loss and equity 0  
Acquisition 0  
Increase (Decrease) Through Transfer To Assets Held For Sale, Deferred Tax Liability (Asset) (5) 0
Ending balance 57 57
Other temporary differences    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Beginning balance 444 357
Exchange differences 13 (5)
Recognised in income statement 115 131
Recognised in other comprehensive income and equity (23) (38)
Tax rate change – recognised in income statement (2) 0
Tax rate change – recognised in other comprehensive loss and equity 0  
Acquisition 0  
Increase (Decrease) Through Transfer To Assets Held For Sale, Deferred Tax Liability (Asset) (24) (1)
Ending balance 523 444
Property, plant and equipment    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Beginning balance (793) (688)
Exchange differences 23 (31)
Recognised in income statement (3) (92)
Recognised in other comprehensive income and equity (8) (20)
Tax rate change – recognised in income statement 0 (2)
Tax rate change – recognised in other comprehensive loss and equity 18  
Acquisition 0  
Increase (Decrease) Through Transfer To Assets Held For Sale, Deferred Tax Liability (Asset) 88 40
Ending balance (675) (793)
Intangible assets    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Beginning balance (2,362) (2,395)
Exchange differences 47 23
Recognised in income statement 279 78
Recognised in other comprehensive income and equity (62) (67)
Tax rate change – recognised in income statement 5 (2)
Tax rate change – recognised in other comprehensive loss and equity 20  
Acquisition (2)  
Increase (Decrease) Through Transfer To Assets Held For Sale, Deferred Tax Liability (Asset) 2 1
Ending balance (2,073) (2,362)
Post employment plan    
Reconciliation of changes in deferred tax liability (asset) [abstract]    
Beginning balance (140) (142)
Exchange differences 6 (1)
Recognised in income statement 11 1
Recognised in other comprehensive income and equity 10 3
Tax rate change – recognised in income statement (1) 0
Tax rate change – recognised in other comprehensive loss and equity 0  
Acquisition 0  
Increase (Decrease) Through Transfer To Assets Held For Sale, Deferred Tax Liability (Asset) 0 (1)
Ending balance $ (114) $ (140)