Citation:
"Captain Matthews was as a prisoner of war held by the Japanese in Sandakan, Borneo between August 1942 and March 1944.
During this period although in captivity he directed personally an underground intelligence organization. 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 of courage of the prisoners but which undoubtedly saved the lives of many.
He was instrumental in arranging a radio link with the outside world and was able to send weekly news bulletins to the civil internees on Berhala Island. He was also responsible for arranging for the delivery of fire arms to a secret rendezvous for future use.
Captain Matthews gained the confidence of H.E. the Governor of British North Borneo — himself an internee in that area – and was appointed to Command (although still a PW) the North British Armed Constabulary. At great danger he organized that body in readiness for a rising against the Japanese and also organized a movement amongst the loyal native population in Sandakan for a similar purpose. He gained contact with the Guerrilla Forces in the Philippines and successfully organized escape parties. His ultimate object was to link up with outside forces and to stage eventually a resistance movement and insurrection at the first opportunity.
These activities of Captain Matthews were carried out at the greatest peril to himself at all times. His contact with the natives was on a doubtful basis and he was in constant danger of betrayal and death. He accepted these risks fearlessly and showed the greatest courage and enterprise, although beaten and tortured by the Japanese.
He was in a position where he could have escaped on numerous occasions by means of the help of an organization set up by the Chinese but he declined, electing to remain where his efforts could aleviate the sufferings of his fellow prisoners.
He displayed the greatest gallantry in circumstances of the gravest danger. His leadership conduct, unflagging optimism and impertability were an inspiration to all closely associated with him in the resistance organization and to his fellow prisoners.
After his arrest by the Kempei Tai Capt. Matthews showed courage of the highest order. He steadfastly refused to make admissions under brutal torture, beatings and starvation to implicate or endanger the lives of his associates. His conduct at all times was that of a very brave and courageous gentleman and he worthily upheld the highest traditions of an Australian Officer."
Posthumously awarded