Complex sentence: Whyalla-Cowleds Landing Aquatic Reserve is a marine protected area in the Australian state of South Australia located in the waters of Spencer Gulf adjoining the east coast of Eyre Peninsula including land in the suburbs of Cowleds Landing and Middleback Range which is subject to tidal inundation.
Split into simpler sentences: Whyalla-Cowleds Landing Aquatic Reserve is a marine protected area in the Australian state of South Australia located in the waters of Spencer Gulf adjoining the east coast of Eyre Peninsula. About south of Whyalla, it includes land in the localities of Cowleds Landing and Middleback Range which is subject to tidal inundation.