Offender was sentenced following a plea of guilty to 1 count of using a carriage service to make available child abuse material contrary to s 474.22(1) of the Commonwealth Criminal Code. Nature and Circumstances: Offending of this nature is objectively serious. The communication offender engaged in was vile, depraved and debasing. It is shameful in its emphasis of incestuous underage sexual abuse. The offending conduct was limited to a single day, was short in duration, no actual children were involved, there was no wider dissemination, and no financial advantage was to be obtained. Offending in this case is towards the lower end. It is a brief conversation involving two messages from the offender and limited to a single day. Rehabilitation: Offender’s plea of guilty demonstrates remorse. Offender also expressed disgust in themselves. Psychologist concluded that offender presents with a low-moderate risk of sexual recidivism. Psychologist further concluded that offender displays very limited insight into their conduct and, to enhance their rehabilitation, the offender needs to participate in a specialist sex offender treatment program. Offender additionally requires psychological and substance abuse treatment. Offender sentenced to a community corrections order for 18 months with special conditions. Conditions are to perform 90 hours of community work, undergo assessment and treatment for drug abuse or dependence, undergo assessment and treatment for mental health, undertake programs to reduce re-offending, including a specialist sex offender treatment program, and to be subject to supervision for the duration of the community corrections order.