For a sexual act to be 'towards' a child under s 66DC(a) of the Crimes Act 1900 (NSW), the prosecution must establish an intention to engage the child at some level — whether by making the child aware of the act, or by physically engaging with the child's person in a manner falling short of touching. Mere physical proximity to, or thinking about, the child while performing a sexual act is insufficient. Where the evidence establishes the offender was hiding the act from the child, the offence is not made out. The question of what constitutes sufficient 'engagement' in borderline cases (e.g., very close physical proximity to an unaware child) remains fact-dependent.
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