30 attaches to the support portion 35 of the bowl behind the through holes 50 referring to fig2 and 2a and 3 the seat 20 and has a downwardly extending tube 47 a pair of ears 55 each ear 55 having an opening 60 extending therethrough and a pair of support arms 65 see fig2 as will be discussed herein the tube has a contour 70 that extends downwardly so that the seat may rotate about its ears 55 without striking the bowl opening 45 in either the first elevation 75 see fig1 or the second elevation 80 see fig2 the seat has a set of downwardly depending lugs 85 to allow the seat 20 to sit on the ledge 40 and allow the support arms 65 space if the seat 20 is at the first elevation 75 the seat 20 has a pair of bosses 90 for holding a support arm 65 and a pair of rectangular recesses 95 each retaining a support arm therein if in the second position 80 referring to fig3 the tube bottom 96 has a width 97 and an extended width 98 as will be discussed hereinbelow the tube acts as a funnel for effluent not shown and as a support referring to fig4 a support arm 65 having a rectangular shape a recess 100 for allowing rod 105 to pass therethrough and a rectangular cap 110 extending from the top thereof is shown the rod is seated in the lugs 90 in the seat bottom and the support arms may rotate about the rods the rectangular cap 110 is sized to and comprised of a suitable material to snap fit into the rectangular recesses 95 so that the seat may securely be supported on the ledge 40 if.