v3.26.1
Deferred Tax Balances - Summary of Movement in Net Deferred Tax Position (Detail) - USD ($)
$ in Millions
12 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Jun. 30, 2024
Net deferred tax (liability)/asset      
At the beginning of the financial year $ (3,428) $ (3,265) $ (4,243)
Income tax credit/(charge) recorded in the income statement [1] 320 (177) 988
Income tax credit/(charge) recorded directly in equity 51 (17) (6)
Divestment of subsidiaries and operations 32 14 (3)
Other movements 38 17 (1)
At the end of the financial year $ (2,987) $ (3,428) $ (3,265)
[1] Includes US$1,125 million income tax credit in the year ended 30 June 2024 as a result of an impairment of Western Australia Nickel Assets.