(1)
A New Zealander is a party under section 66, an accessory after the fact, or both, to a New Zealand sexual offence with a child or young person outside New Zealand if,—
a sexual act with a child or young person is done or to be done, outside New Zealand, by 1 or more principal parties who are foreigners; and
the New Zealander does, outside New Zealand, an act with, or in respect of, the act done or to be done by the 1 or more foreigners; and
had both acts been done in New Zealand, the New Zealander would be a party under section 66, an accessory after the fact, or both, to a sexual offence with a child or young person.
(2)
In this section,—
accessory after the fact means an accessory after the fact under sections 71 and 312
foreigner means a person who—
is not a New Zealand citizen; and
is not a person ordinarily resident in New Zealand
New Zealand sexual offence with a child or young person outside New Zealand means an offence against section 144A(1)(a), (b), or (c)
New Zealander means a person who—
is a New Zealand citizen; or
is a person ordinarily resident in New Zealand
party under section 66 includes a party under that section as extended by section 70
sexual act with a child or young person means an act to which section 144A(2), (3), or (4) applies
sexual offence with a child or young person means an offence against a section specified in section 144A(2)(a), (b), or (c), (3)(a), (b), or (c), or (4).
(3)
This section does not limit or affect section 69(3) or 144C (whether used with, or apart from, section 66).
Compare: Criminal Code Act 1995 Division 272 (Aust); Sexual Offences Act 2003 s 72, Schedule 2 (UK)
Section 144AB: inserted, on 7 May 2015, by section 6 of the Crimes (Indecency) Amendment Act 2015 (2015 No 44).