New South Wales Consolidated ActsAny person who intentionally--
(a) carries out a sexual act with or towards a child who is of or above the age of 10 years and under the age of 16 years, or
(a1) carries out a sexual act--(i) in the presence of a child who is of or above the age of 10 years and under the age of 16 years, and(ii) for which the presence of the child is a source of sexual arousal or gratification of the person carrying out the sexual act, or
(b) incites a child who is of or above the age of 10 years and under the age of 16 years to carry out a sexual act with or towards the person, or
(c) incites a child who is of or above the age of 10 years and under the age of 16 years to carry out a sexual act with or towards another person, or
(d) incites another person to carry out a sexual act with or towards a child who is of or above the age of 10 years and under the age of 16 years,is guilty of an offence.
: Maximum penalty--Imprisonment for 2 years.