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In the legislative hearings, there was a lot of discussion about very young kids (age 6-10) accidentally stumbling on porn by searching what they thought was innocuous terms. So I guess the idea is that the law will stop those kids from being exposed to porn. Obviously the older kids will find a way around it.
Wasn't there a famous incident in Australia a while ago where they tried putting some sort of advanced verification on porn and a 16 year old cracked it after just 4 hours?