Section 272.18 of the Criminal Code Act 1995 (Cth) is Benefiting from Child Sexual Activity Outside Australia and is extracted below.
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272.18 Benefiting from offence against this Division
(1) A person commits an offence if:
(a) the person engages in conduct; and
(b) the person does so with the intention of benefiting from an offence against this Division; and
(c) the conduct is reasonably capable of resulting in the person benefiting from such an offence.
Penalty: Imprisonment for 20 years.
(2) Subsection (1) applies:
(a) whether the conduct is engaged in within or outside Australia; and
(b) whether or not the person intends to benefit financially from an offence against this Division; and
(c) whether or not an offence against this Division is in fact committed.
(3) Absolute liability applies to paragraph (1)(c).
Note: For absolute liability, see section 6.2.