While in captivity he was awarded the Military Cross for displaying a high standard of courage, energy and ability while maintaining communications under fire in the earlier fighting.

There, Matthews established an intelligence network, collecting information, weapons, medical supplies and radio parts, and made contact with organisations outside the camp, including Filipino guerrillas who assisted POWs to escape.

Matthews refused to provide any information on his organisation or its members to the Kenpeitai, and was executed by firing squad at Kuching, Sarawak, in March 1944.

[2] He transferred from the Militia to the all-volunteer Second Australian Imperial Force (Second AIF) at Caulfield, Victoria, on 10 June and was allocated to the 8th Division Signals.

Under the command of Brigadier Duncan Maxwell, the brigade moved to Jemaluang,[7] as part of the 8th Division under Major General Gordon Bennett.

In December 1941 the Japanese invaded Malaya, and the 27th Brigade was committed to the Allied resistance in the Malayan campaign, although the initial stages of the fighting were in the north, away from the Australians' area of responsibility.

While the 22nd Brigade assumed control of eastern Johore, the 27th moved to the west where it was joined by several British and Indian units to create an ad hoc formation called "Westforce" under Bennett's command.

[9] By the end of January the Allied forces were withdrawn to Singapore and defensive preparations began to repel a Japanese assault across the Johore Strait.

[11] The attacking troops managed to establish a beachhead and the 27th Brigade's headquarters was subsequently cut off from its battalions, as the Allies were pushed back towards the centre of the island.

As the Allied perimeter continued to shrink around the town, the 8th Division units were brought together around Tanglin Barracks, where they remained until the garrison surrendered on 15 February.

The citation, which was not officially gazetted until 8 January 1946, read:[12][13] During operations at Gemas this officer succeeded in maintaining cable communications between his Brigade HQ and units under heavy artillery and mortar fire and aerial bombardment, displaying a high standard of courage, energy and ability in doing so.

Later during the operation on Singapore Island Capt Matthews succeeded in laying a cable over ground strongly patrolled by the enemy and thus restoring communication between his Divisional HQ and the HQ of a Brigade at a critical period.In July, "B" Force, consisting of nearly 1,500 Australian prisoners-of-war (POWs), including Matthews, was sent to the Sandakan POW camp in occupied British North Borneo.

Once they arrived, Matthews set up a complex intelligence-gathering network that was linked to several key figures, including J. P. Taylor, an Australian doctor in charge of the local hospital, as well as Europeans interned on nearby Berhala Island.

Matthews and his second-in-command, Lieutenant R. G. Wells, also established links with Asians, some of whom were Chinese, along with members of the British North Borneo Constabulary, which was operating under Japanese supervision.

He managed to make contact with Filipino resistance fighters operating on the Sulu Archipelago in the south-west Philippines, who assisted Australian POWs to escape.

[17] Matthews' older brother Geoffrey commanded the 9th Battalion in the latter stages of World War II, and was awarded the Distinguished Service Order.

By sheer determination and organization he arranged through native contacts for the delivery of sorely needed medical supplies, food and money into the camp – factors which not only kept up the morale and courage of the prisoners but undoubtedly saved many lives.

He was in a position where he could have escaped on numerous occasions by means of the help of an organisation set up by the Chinese but he declined, electing to remain where his efforts could alleviate the sufferings of his fellow prisoners.

His conduct at all times was that of a very brave and courageous gentleman and he worthily upheld the highest tradition of an Australian Officer.Matthews' Military Cross was received by his nine-year-old son, David, from the Governor-General, William McKell, at Government House, Adelaide, in late November.

[14] David also received his George Cross from the Governor of South Australia, Lieutenant General Sir Willoughby Norrie, in Adelaide on 4 October 1949.