Deborah Walsh, Deputy Head of Counter Terrorism at the Crown Prosecution Service, said:
“Following an investigation by police in the North West Counter Terrorism Unit, we have today authorised charges for a 14 year old male of two offences of inciting terrorism overseas, contrary to section 59 of the Terrorism Act 2000.
“The first allegation is that, between 15 and 26 March 2015, the defendant incited another person to commit an act of terrorism, namely to carry out an attack at an ANZAC parade in Australia with the aim of killing and/or causing serious injury to people. The second allegation is that on 18 March 2015, the defendant incited another person to behead someone in Australia.
“The decision to prosecute has been taken in accordance with the Code for Crown Prosecutors. We have determined that there is sufficient evidence for a realistic prospect of conviction and that a prosecution is in the public interest.
“The defendant will appear at Westminster Magistrates' Court tomorrow, 24 April 2015.
"May I remind all concerned that the defendant has a right to a fair trial. It is very important that there should be no reporting, commentary or sharing of information online which could in any way prejudice these proceedings. For these reasons, it would be inappropriate for me to comment further."