Once again The Simpsons shall show us the answer. When Bart is taken to Australia to be punished for a reverse charge phone call, they had a machine in the US Embassy which ensured the toilet flushed CLOCKWISE so all americans wouldn't feel homesick. All toilets south of the equator flush counter-clockwise and its all to do with the magnetic pull from the nearest pole. The real question should be which way does it go down when you're on the equator?
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Battle Royalty, 2009
@Wolf_Scousemac
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