Well, at least in Australia, it's just some weird interpretaton of the word "person" (does Scrooge McDuck pay income tax in Australia? Then again, is there any income tax in Australia?)
In other countries - including this one - art depictions and writings that *could* be considered child pornography will soon be outlawed too, porn with actors who simply pretend to be underage count as well. So the next time you see some mid 20 actress with pigtails in action, make some extra coffee for the friendly police officers and the nice chat you will have with them after gotten beaten to pulp for being a dirty pedophile.
Don't make the mistake to think it is to protect children - it isn't. Most governments don't give a shit about children as can be seen in these same countries cracking down on child pornography by the dwindling education budgets, ailing schools, constant cut down on publicly funded youth activities and daycare centers and the overall missing financial incentive to even have children in the first place. This is purely an publicity stunt by politicians, cause everyone agrees child pornography is bad and making brain dead laws is easier and cheaper then all of the above to win voters. And everyone will agree cause a politician or party pointing out the absurdity of that will be smeared as contributing to child abuse.
As for the matter at hand, this is just plain retardation. No one is directly or indirectly harmed in the slightest by this cartoon and while it's certainly not tasteful, eating shit and drinking urine isn't either and isn't outlawed yet. Someones personal perversions shouldn't be anyone's business unless someone was harmed directly or indirectly in the process. Sure, there is this whole "today's cartoon pedophiles are tomorrows real pedophiles" angle, however this bounds on thought crime and incarcerating people because of their ethnicity or head shape and I somehow hoped we would be over that and learned from out past mistakes.