I have downloaded the exhibits and have been skimming through the Child Safeguarding Policy of Jehovah's Witnesses in Australia and I notice that the WTS has dropped the ball concerning child pornography.
From page 3:
Child pornography: Showing pornography to a minor is considered to be child sexual abuse. Although viewing child pornography is not considered to be child sexual abuse, it is still a serious violation of Jehovah’s standards. A person in-volved in viewing child pornography should be strongly counseled. Depending on the frequency and the extent of his viewing, he could be subject to congregation judicial action. In such cases, the Service Department may decide that branch-imposed restrictions are warranted.—See the April 10, 2012, letter to all bodies of elders
Just because some JW kid hasn't been harmed/abused in the making of those pornographic images of children, doesn't mean that viewing child sex material doesn't qualify as child sex abuse. Some child, somewhere, was abused to make those images.
Viewing child pornography is illegal. It is a crime. Why? Because children have been abused sexually to create those images.
This policy manual fails to instruct the reader on the illegal nature of viewing child sex material. They fail to say that someone caught with child sex material (or viewing it) should be reported to the police.