Anthony Brian Jones, 40, on Thursday faced a Sunshine Coast court after being charged with a number of offences by Australian Federal Police.
He is accused of paying for and being involved in the overseas online child abuse, allegedly providing instructions to an "adult facilitator" in the Philippines.
An investigation was launched in February after a tip-off from the US Department of Homeland Security Investigations.
Investigators searched a Caloundra home on April 1, seizing multiple electronic devices.
Jones was charged with using a carriage service for child abuse material, sexual activity with a child outside Australia, and sexual intercourse with a child outside Australia.
He faces a maximum penalty of 20 years in jail.
Australian Federal Police said it was working with partner agencies overseas to identify the victims along with the adult facilitator, ensuring the children were removed from further harm.
"The AFP is working tirelessly to keep children safe and ensure anyone who tries to harm them is identified, located and prosecuted," Detective Superintendent Adrian Telfer said.
Forensic examinations of the seized devices were continuing, the AFP said.
Jones appeared in Caloundra Magistrates Court on Thursday and was granted bail, with his matter adjourned until August 13.
1800 RESPECT (1800 737 732)
National Sexual Abuse and Redress Support Service 1800 211 028
Lifeline 13 11 14
Kids Helpline 1800 55 1800 (for people aged 5 to 25)
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