Section 273.6 of the Criminal Code Act 1995 (Cth) is Child Abuse Material Outside Australia and is extracted below.
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273.6 Possessing, controlling, producing, distributing or obtaining child abuse material outside Australia
(1) A person commits an offence if:
(a) the person:
(i) has possession or control of material; or
(ii) produces, distributes or obtains material; or
(iii) facilitates the production or distribution of material; and
(b) the material is child abuse material; and
(c) the conduct referred to in paragraph (a) occurs outside Australia.
Penalty: Imprisonment for 15 years.
(2) Absolute liability applies to paragraph (1)(c).
Note: For absolute liability, see section 6.2.