Crimes Act 1900

the possession of the material occurred when the accused person was a child, and

a reasonable person would consider the possession of the material by the accused person as acceptable having regard to each of the following (to the extent relevant)—

the nature and content of the material,

the circumstances in which the material was produced and came into the possession of the accused person,

the age, intellectual capacity, vulnerability or other relevant circumstances of the child depicted in the material,

the age, intellectual capacity, vulnerability or other relevant circumstances of the accused person at the time the accused person first came into possession of the material and at the time that the accused person’s possession of the material first came to the attention of a police officer,

the relationship between the accused person and the child depicted in the material.