A new children’s movie with a troubling message about sexual abuse is set for release in Australia.

In the comedy Show Dogs, the main canine character is sexually abused but is advised to stay "zen" when he objects to it.

Variety declared it was aimed squarely at pre-schoolers who think bathroom and crotch jokes are the amusing.

The National Centre on Sexual Exploitation said the caper sends "a troubling message that grooms children for sexual abuse".