v3.26.1
Employee Benefits, Restructuring and Post-retirement Employee Benefits Provisions - Summary of Reconciliation of Employee Benefits, Restructuring and Post-retirement Employee Benefits (Detail) - USD ($)
$ in Millions
 12 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Disclosure of employee benefits restructuring and post retirement employee benefits provisions [line items]    
At the beginning of the financial year $ 2,607 $ 2,298
Charge/(credit) for the year:    
Underlying 1,793  
Discounting 24  
Yield on defined benefit scheme assets (5)  
Exchange variations 84  
Released during the year (15)  
Remeasurement losses taken to retained earnings 12  
Utilisation (1,575)  
Divestment of subsidiaries and operations (2)  
Transfers and other movements (7)  
At the end of the financial year 2,607  
Employee benefits [member]    
Disclosure of employee benefits restructuring and post retirement employee benefits provisions [line items]    
At the beginning of the financial year 2,171 1,879 [1]
Charge/(credit) for the year:    
Underlying 1,704  
Discounting 0  
Yield on defined benefit scheme assets [1] 0  
Exchange variations [1] 79  
Released during the year [1] (2)  
Remeasurement losses taken to retained earnings [1] 0  
Utilisation (1,480)  
Divestment of subsidiaries and operations (2)  
Transfers and other movements [1] (7)  
At the end of the financial year 2,171  
Restructuring [member]    
Disclosure of employee benefits restructuring and post retirement employee benefits provisions [line items]    
At the beginning of the financial year 69 83 [2]
Charge/(credit) for the year:    
Underlying 37  
Discounting 0  
Yield on defined benefit scheme assets [2] 0  
Exchange variations [2] 3  
Released during the year [2] (5)  
Remeasurement losses taken to retained earnings [2] 0  
Utilisation (49)  
Divestment of subsidiaries and operations 0  
Transfers and other movements [2] 0  
At the end of the financial year 69  
Post-retirement employee benefits [member]    
Disclosure of employee benefits restructuring and post retirement employee benefits provisions [line items]    
At the beginning of the financial year 367 $ 336 [3]
Charge/(credit) for the year:    
Underlying 52  
Discounting 24  
Yield on defined benefit scheme assets [3] (5)  
Exchange variations [3] 2  
Released during the year [3] (8)  
Remeasurement losses taken to retained earnings [3] 12  
Utilisation (46)  
Divestment of subsidiaries and operations 0  
Transfers and other movements [3] 0  
At the end of the financial year $ 367  
[1] The expenditure associated with total employee benefits will occur in a pattern consistent with when employees choose to exercise their entitlement to benefits.
[2] Total restructuring provisions include provisions for terminations and office closures.
[3] The net liability recognised in the Consolidated Balance Sheet includes US$315 million unfunded post-employment benefits obligation in Chile (2025: US$276 million).