(1) In this section child means a person who is under the age of 18 years;organisation means a body of persons, whether incorporated or unincorporated;person associated , in relation to a relevant organisation, includes but is not limited to a person who is an officer, employee, manager, owner, volunteer, contractor, or agent, of the organisation but does not include a person solely because the person receives services from the organisation;relevant child means a child (whether identifiable or not) who is, or may come, under the care, supervision or authority of a relevant organisation;relevant organisation means (a) an organisation that exercises care, supervision or authority over children, whether as its primary function or otherwise, and includes but is not limited to (i) a religious organisation; and(ii) a school, within the meaning of the Education Act 2016 ; and(iii) an education and care service within the meaning of the Education and Care Services National Law (Tasmania) ; and(iv) a child care service licensed under the Child Care Act 2001 ; and(v) a hospital; and(vi) a council; and(vii) a State Service Agency; and(viii) a sporting group; and(ix) a youth organisation; and(x) a charity or benevolent organisation; and(xi) an organisation providing out-of-home care and accommodation services; and(xii) a community service organisation; and(b) an organisation that, in accordance with an agreement or arrangement with an organisation referred to in paragraph (a) , is required or permitted to engage in activities associated with the care, supervision or authority over children exercised by the organisation referred to in paragraph (a) ;religious confession has the same meaning as in section 127 of the Evidence Act 2001 ;sexual offence means (a) an offence against section 8(2) or 9 of the Sex Industry Offences Act 2005 ; or(b) an offence against section 73 of the Classification (Publications, Films and Computer Games) Enforcement Act 1995 ; or(c) a crime under section 124 , 124A , 124B , 124C , 125 , 125A , 125B , 125C , 125D , 126 , 127 , 129 , 130 , 133 , 178A or 185 ; or(d) a crime under section 298 , 299 or 300 in relation to a crime specified in a section referred to in paragraph (c) .(2) A person (the accused person ) is guilty of a crime if (a) the accused person occupies a position within, or in relation to, a relevant organisation; and(b) the accused person has a reasonable belief that there is a substantial risk that a relevant child may become the victim of a sexual offence committed by another person (the perpetrator ) who is (i) 18 years of age or more; and(ii) a person associated with the relevant organisation; and(c) the accused person, by reason of the person's position, has the power or responsibility to reduce or remove that risk; and(d) the accused person fails to take all reasonable steps in the circumstances to reduce or remove that risk.Charge: Failing to protect a child.(2A) Subsection (2) does not apply if the accused person has not attained the age of 18 years.(3) For the avoidance of doubt, in a prosecution for an offence against subsection (2) , it is not necessary to prove that a sexual offence has been committed.(4) It is immaterial that some or all of the circumstances constituting an offence against subsection (2) occurred outside Tasmania, so long as the relevant child was in Tasmania at any time while the substantial risk referred to in subsection (2)(b) existed.(5) It is immaterial that both the accused person and the relevant child were outside Tasmania at the time at which some or all of the circumstances constituting an offence against subsection (2) occurred, so long as the sexual offence was at risk of occurring in Tasmania.(6) Despite section 127 of the Evidence Act 2001 , a member of the clergy of any church or religious denomination is not entitled to refuse to comply with subsection (2) on the grounds that that he or she gained the knowledge as a consequence of information communicated to that member of the clergy during a religious confession.