If, in proceedings for
an offence under this Act, it is relevant whether or not a person was a child,
it is to be conclusively presumed that the accused knew that the person was a
child unless it is proved that, having taken all reasonable steps to find out
the age of the person concerned, the accused believed on reasonable grounds,
at the time the offence is alleged to have been committed, that the age of the
person concerned was at least 18 years.