The company that makes Viva paper towels is Kimberly Clark.
Kimberly-Clark Corporation is an American multinational personal care corporation that produces mostly paper-based consumer products.
The company manufactures sanitary paper products and surgical & medical instruments.
Viva paper towels are not made in China.
The Viva paper towels are made in both Australia as well as in the USA.
Viva paper towels in the USA come from American plants in locations such as Jenks, Oklahoma; Marinette, Wisconsin; and Beech Island, South Carolina.
Viva paper towels and Viva products in Australia are made in Australian plants.
Kimberly Clark has manufacturing operations in 40 country's and sells to 175 countries worldwide.
It is 100% Australian owned.
So they are both made in Australia as well as in the USA.
It depends on the location that the paper towels are being sold in.
If you're in the USA then the Viva paper towels you buy would be made in the USA and if you're in Australia then the Viva Paper towels would be made in Australia.