The jurors in the County Court trial sitting in Warrnambool returned the verdict on Friday.

The accused father faced charges of sexual penetration of a child under 16 and indecent act in front of a child under 16.

His son was charged with a single count of sexual penetration of a child under 16.

The men were found not guilty of all charges.

Earlier, Friday: A Southern Grampians father and son have denied sexual assaulting a teen boy in the early 2000s.

The two men are on trial in Warrnambool County Court accused of historic sex offences against the complainant.

The accused father pleaded not guilty to charges, including sexual penetration of a child under 16 and indecent act in front of a child under 16.

The prosecution alleged the complainant was a teenage boy who lived next door to the accused man in the early 2000s.

The complainant was aged between 13 and 14 when he was allegedly sexually abused by the older man, who was then aged in his 40s.

It is also alleged that on one occasion the complainant was sexually assaulted by both the older accused man and his then teenage son.

The younger accused man has pleaded not guilty to a single charge of sexual penetration of a child under 16.

The accused men and the complainant are not related.

But jurors were told the alleged victim saw the older accused male who lived next door as a father figure.

A number of witnesses gave evidence in the trial, including family of both the complainant and the accused men.

In closing addresses, barristers for the defence said the complainant's evidence was inconsistent and contradicting.

Michael Reardon, representing the older accused, told jurors the complainant was financially motivated to fabricate the allegations.

He said the complainant received compensation at the age of 21 following an unrelated trial and the funds were enough to remain "effectively financially supported" for a couple of years.

He said the complainant then fell into money troubles as a result of gambling.

Mr Reardon said those difficulties were important when looking at when the complainant first reported the allegations to police.

He said when asked about his financial circumstances throughout the trial, the complainant was evasive and contradicted his own evidence.

Barristers for the accused men completed their closing addresses on Friday and Judge Michael O'Connell started his charge to the jury, which is expected to retire and deliberate early next week.

The trial, which was expected to take a week, is now into its third week due to complications caused by illness and COVID.

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