From the article--
Quote:
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However, if a minor sees, hears or reads objectionable material on an entertainment product that is owned or possessed by the minor?s parent or guardian, and an act of that parent or guardian led to the minor?s exposure to said material, any civil liability would be waived.
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I don't think kids can legally sign up to an ISP.
So the parent has to sign up(and usually purchase the computer in the first place), which
should put the load on their shoulders, but, I guess anything can happen.