The statement is not entirely accurate. Tides are the rise and fall of sea levels caused by the gravitational pull of the moon and the sun. High tides occur when the sea level is at its highest, while low tides occur when it is at its lowest.

As the Earth rotates, different parts of the planet move through the tidal bulge created by the gravitational forces. This means that high tide occurs on one side of the Earth while low tide occurs on the opposite side. However, it is not necessarily the case that when one side is at low tide, the opposite side is at high tide. The exact timing and height of tides depend on various factors, including the positions of the moon and sun, the shape of the coastline, and the local geography.