What is the meaning of "child abuse material"?

Early last month, Sydney author and charity marketing executive Lauren Tesolin-Mastrosa was charged with three serious NSW criminal offences relating to the production of child abuse material. The alleged offending appears to be tied to Tesolin-Mastrosa's latest novel, Daddy's Little Toy, which depicts a sexual relationship between an 18-year-old girl and her father's friend.

What is Daddy's Little Toy?

Tesolin-Mastrosa, who writes under the pen name Tori Woods, was facing online backlash prior to being arrested by police. This occurred when excerpts from Daddy's Little Toy were shared online, some of which appeared to suggest the male character in the novel had desired the girl since she was three years old. The book's cover, which featured children's building blocks, further fuelled concerns that the work sexualised children.