The woman, 31, carried out the sex acts against her son and daughter during a span of more than six months in 2010 in the Central Coast, an urban region in New South Wales north of Sydney, the New Castle Herald reported.
The woman, her 51-year-old husband and another man were arrested in November 2010 on charges linked to sexual abuse of the couple's son, 12, and daughter, 11, the Australian Broadcasting Corp. reported.
The woman's husband was sentenced to a minimum of 15 years in jail last week and the other man was to be sentenced Friday.
The couple and the other man were part of an international network of parents who carried out sex acts on their own children and often posted them on the Internet, ABC said.
Live streams of the acts were distributed to people in the United States, England, the Netherlands, Germany and France, the Herald said.
Gosford District Judge Roy Ellis listened to descriptions of how the woman encouraged other parents to abuse their children.
The woman, Ellis said, showed "an unfathomable level of depravity" that is "impossible to grasp."
The judge said the woman had been sexually abused as a child by members of her family.
Her two children are under the care of the New South Wales Department of Family and Community Services.