The Battle of Tarakan was the first stage in the Borneo campaign of 1945. It began with an amphibious landing by Allied forces on 1 May, code-named Operation Oboe One; the Allied ground forces were drawn mainly from the Australian 26th Brigade, but included a small element of Netherlands East Indies personnel. The main objective of the landing was the capture of the island's airfield. While the battle ended with success for the Allied forces over the Japanese defenders, this victory is generally regarded as having not justified its costs. The airfield was so heavily damaged that it ultimately could not be repaired in time to make it operational for other phases of the Allied campaign in Borneo.

The 2/24th Battalion was an infantry battalion of the Australian Army, which served during World War II. A unit of the all-volunteer Second Australian Imperial Force, it was formed in July 1940 from primarily Victorian volunteers and was known as "Wangaratta's Own" because of the time the battalion spent in the town during its formative period prior to deployment overseas. It served in North Africa in 1941–1942 as part of the 26th Brigade, which was assigned to the 7th Division, before being reassigned to the 9th Division. In early 1943, the battalion returned to Australia and later took part in campaigns against the Japanese in New Guinea in 1943–1944 and Borneo in 1945, before being disbanded in 1946. The 2/24th suffered the highest number of battle casualties of any 2nd AIF infantry battalion.