In Australia:
material that, in a way likely to cause offence to a reasonable adult, describes or depicts a person, or a representation of a person, who is (or apparently is) a child under 16 years:
- in a sexual context (e.g. engaging in a sexual activity)
- in an offensive or demeaning context
- being subjected to abuse, cruelty or torture.
Edit: this is a quote of the law, not sure why downvoted