New South Wales Consolidated Acts New South Wales Consolidated ActsAny person who intentionally--
(a) carries out a sexual act with or towards a child who is under the age of 10 years, or
(b) incites a child who is under the age of 10 years to carry out a sexual act with or towards the person, or
(c) incites a child who is under the age of 10 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 under the age of 10 years,is guilty of an offence.
: Maximum penalty--Imprisonment for 7 years.