Level 36
Over 300 advertisements and 15 Galaxy phones have been included as part of the case, with the competition regulator stating that many of the claims made through these ads are without any reasonable basis. ACCC Chairman Rod Sims noted that Galaxy phones have been shown to be water resistant to all types of water, and it has been implied that they aren't affected by water over time. However, it has been alleged by the commission that this is not actually the case, and that both of the aforementioned claims have found to been false.

It has been suggested that Samsung misrepresented the particular feature for the following reasons:
... ... ...