[2] The memorial consists of a life-size statue of a digger, atop a pedestal with marble plaques stating the names and ranks of the men who died.

[2] Australian war memorials are valuable evidence of imperial and national loyalties, at the time not seen as conflicting; the skills of local stonemasons, metalworkers and architects; and of popular taste.

[2] The digger statue later embodied the ANZAC Spirit, representing the qualities of the ideal Australian - loyalty, courage, youth, innocence and masculinity.

The digger was a phenomenon peculiar to Queensland, perhaps due to the fact that other states had followed Britain's lead and established Advisory Boards made up of architects and artists, prior to the erection of war memorials.

The monument is centrally located in a paved area in the centre of the park and is flanked by two large fig trees.

Leaded marble plaques are located on the front and rear faces stating the names and ranks of the four local men who died as a result of the Boer War.

The cornice has a large central convex surface on which is a simple, deeply carved curvilinear pattern.

The soldier stands on a square plinth decorated on all faces with relief carved wreaths and festoons.

[2] Boer War Memorial was listed on the Queensland Heritage Register on 21 October 1992 having satisfied the following criteria.

War Memorials are important in demonstrating the pattern of Queensland's history as they are representative of a recurrent theme that involved most communities throughout the state.

It is one of only two known digger statues built to commemorate the involvement and death of Queensland soldiers in the Boer War of 1899–1902.

[2] The Gatton Boer War Memorial demonstrates the principal characteristics of a commemorative structure erected as an enduring record of a major historical event.

It has a strong association with the community as evidence of the impact of a major historic event and with Toowoomba architect, William Hodgen as an unusual example of his work.

[2] The place has a special association with the life or work of a particular person, group or organisation of importance in Queensland's history.

It has a strong association with the community as evidence of the impact of a major historic event and with Toowoomba architect, William Hodgen as an unusual example of his work.