A portable toilet of the type having two vertically stacked sections, the lower section (12) being a holding tank, and the upper section (14) including a toilet bowl (22), a water tank (26) for storage of water for flush purposes, and flush apparatus (32) for flushing the toilet bowl. Handles (78) and (80) are provided for separately carrying the lower section (12) and the upper section (14), the handles being arranged so that they form a unitary handle for carrying the toilet (10) without the need of a clasping mechanism for holding the sections together. An improved flush apparatus (32) including the flush bulb (84) is provided so that priming of the flushing system is unnecessary. A valve assembly (46) is mounted within the confines of the lower section (12) by providing a planar member (58) that is a part of the valve body (56) and can be inserted through an opening (72) in the top wall of the lower section (12) for attachment to the top wall within the holding tank.