Cities are the hotspots of impacts on local and distant water resources through economic activity and consumption. More than half of the world's population lives in cities, which is expected to reach around two-thirds by 2050. Such a high level of increased urbanization calls for higher attention towards inclusive, safe, resilient, and sustainable cities (Sustainable Development Goals 11). To evaluate sustainability, inclusiveness, and resiliency pathways, a variety of sustainability indicators

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... have been proposed, including the water footprint. The water footprint is defined as the total volume of freshwater used for the goods and services consumed. It covers both direct (e.g. drinking and cleaning) and virtual water flows (water used in the goods and services supply chain, hence also known as embedded water). Virtual water flows through products and services produced in other locations using their water resources influence the function, prosperity, and growth of the cities. Yet, this aspect is absent in the sustainability and strategic city water footprint reduction goals of Australian cities. To fully account for the water dependencies of Australian cities, direct and virtual water flows need to be known. To this purpose, we build inclusive city water of South-East Queensland (SEQ) by combining material flow analysis (MFA) and the multiregional input-output (MRIO) model. Water consumption in SEQ is used to quantify the water footprint on local water resources and net blue virtual water import. Together, this constitutes the water footprint on national water resources. Our results show that the water footprint of SEQ on local water resources is 620 GL with a net virtual water import of 1382 GL. Therefore, the water footprint of SEQ on national water resources is 2002 GL. The water footprint of SEQ on local water resources consists of direct water consumption by households (192 GL) and the industrial sector (428 GL). The consumed direct water of the SEQ industrial sector flows as virtual water to SEQ (149 GL), the rest of Australia (RoAUS) (all other regions except SEQ) (211 GL), and the rest of the world (68 GL). The virtual water inflows breakdown by source regions showed that 386 GL, 1019 GL, and 256 GL of virtual water imported from the major cities (Sydney, Melbourne, Adelaide, and Perth); regional areas of NSW, Victoria, and QLD; and RoAUS, respectively. Overall, the proposed inclusive city water account can enhance subnational estimates of city water footprint for benchmarking, as well as inclusive and resilient city water planning.