A multipolygon is a special type of a OSM relation. A relation is simply a collection of other
OSM objects (nodes, ways, relations).

Multipolygons are simply spoken polygons with holes. Put the outer bounding ways of the
polygon as “outer” into the relation and the inner bounding ways (the holes) as
“inner”-member. Put the properties of the object (e.g. natural=water for lakes) to the outer ways.

The inner ways don’t need to have any tags, but may have own tags. So, if the hole
is “filled” with scrub, tag is as natural=scrub.

http://www.openstreetmap.org/browse/relation/444001

Chris