The final guidelines for Australia's planned R18+ rating are revealed on GameSpot, where they talk with Australia's Federal Minister for Home Affairs Brendan O'Connor about what these entail. The R18+ rating, which is already approved in principle (thanks GamePron), will be voted on by parliament as soon as February, and if enacted, will give the classification board immediate power to approve games with the new rating, as well as to re-rate MA15+ rated games into the new category. There will also still be games which are refused classification, as word is: "Any game with sexual violence will be refused classification. [Smith] need not worry, sexual violence is refused classification now, and it will be refused classification once R18+ passes." Here are the planned guidelines for R18+ games:

Under the final guidelines, the criteria for an R18+ game will now be:

THEMES:
There are virtually no restrictions on the treatment of themes.

VIOLENCE:
Violence is permitted. High impact violence that is, in context, frequently gratuitous, exploitative and offensive to a reasonable adult will not be permitted.
Sexual violence may be implied, if non-interactive and justified by context.

SEX:
Sexual activity may be realistically simulated. The general rule is "simulation, yes—the real thing, no".

LANGUAGE:
There are virtually no restrictions on language.

DRUG USE:
Drug use is permitted
Drug use related to incentives and rewards is not permitted.

NUDITY:
Nudity is permitted.