The Australian Army formed commando units, known as Australian independent companies in the early stages of World War II. They first saw action in early 1942 during the Japanese assault on New Ireland, and in the Battle of Timor. Part of the 2/1st Independent Company was wiped out on New Ireland, but on Timor, the 2/2nd Independent Company formed the heart of an Allied force that engaged Japanese forces in a guerrilla campaign. The Japanese commander on the island drew parallels with the Boer War, and decided that it would require a 10:1 numerical advantage to defeat the Allies. The campaign occupied the attention of an entire Japanese division for almost a year. The independent companies were later renamed commando squadrons, and they saw widespread action in the South West Pacific Area, especially in New Guinea and Borneo. In 1943, all the commando squadrons except the 2/2nd and 2/8th were grouped into the 2/6th, 2/7th and 2/9th Cavalry Commando Regiments.