[1] The Goombungee War Memorial was unveiled on 11 December 1920 by Major General Sir Thomas William Glasgow,[2][3] and Brigadier-General James Campbell Robertson[4] CB, CMG, DSO, MID (x7) represented the Toowoomba sub-branch of the R.S.S.I.L.A.

[2] It was designed by Henry James (Harry) Marks and produced by masons R C Ziegler and Son of the Downs Electric Monumental Works.

He was considered a creative designer and was responsible for many buildings on the Darling Downs as well as two Roman Catholic Churches in Brisbane.

The word "cenotaph", commonly applied to war memorials at the time, literally means "empty tomb".

Many memorials honour all who served from a locality, not just the dead, providing valuable evidence of community involvement in the war.

[1] Australian war memorials are also 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.

[1] Many of the First World War monuments have been updated to record local involvement in later conflicts, and some have fallen victim to unsympathetic re-location and repair.

It was the most popular choice of communities responsible for erecting the memorials, embodying the ANZAC Spirit and 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.

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.

[1] Unveiled in 1920, the memorial at Goombungee demonstrates the principal characteristics of a commemorative structure erected as an enduring record of a major historical event.

It also has special association with Toowoomba architect H J Marks as an unusual example of his work, and with monumental masons R C Ziegler and Son.