The Herald can also reveal that a second set of remains has been found near the body at Mouquet Farm, near the village of Pozieres, where Australian troops fought a series of bloody battles in August and September 1916.

The Herald reported that a revolver in a holster stamped ''AUSTRALIA'' and ''WA'' had been found with the body, but more artefacts, including badges and a whistle, have also been identified. These all point towards the man having been an officer.

Five battalions drawn wholly or partly from WA fought in the battles, which were among the bloodiest Australians took part in.

The Commonwealth War Graves Commission has taken possession of the remains. After the Australian Army positively identifies them as those of an Australian, it will endeavour to identify the man.

''If the remains are identified as a serviceman but not identified personally, they are placed in a grave either marked as an unknown soldier, or unknown Australian soldier if this can be determined, of a particular war,'' a Defence spokesman said.

''In the event that the remains cannot be identified as belonging to those of an ADF member, or member of an Allied force, the remains are handed over to the appropriate civilian authority.''

The 16th Battalion of the Australian Imperial Force suffered 637 casualties in eight days at Mouquet Farm.