The Labuan Memorial was primarily intended to commemorate the officers and men of the Australian Army and Air Force who died while prisoners of war in Borneo and the Philippines from 1942 to 1945 and during the 1945 operations for the recovery of Borneo, and have no known grave. Subsequently it was found that a number of men belonging to the local forces of North Borneo, Sarawak and Brunei who were killed on war service also have no known grave, and they too are honoured here. Men of the Royal Australian Navy who lost their lives in the south-western Pacific region, and have no grave but the sea, are commemorated on Plymouth Naval Memorial in England, along with many of their comrades of the Royal Navy and of other Commonwealth Naval Forces.
This memorial consists of a colonnade forming a forecourt immediately inside the wrought iron gates of the main entrance to the cemetery. On the inner faces of the pillars are bronze panels on which are engraved the names of those whom it honours and the dedicatory inscription is on the frieze facing the entrance. Some of those whose names appear on the memorial are undoubtedly buried in unidentified graves in this cemetery.