The Hay Gaol is of State significance for its historical associations. Designed by the prominent NSW Colonial Architect James Barnet, it is probably the only building in Australia directly associated with the internment of the Dunera Boys and with the imprisonment of the Japanese prisoners of war (POWs) following the Cowra Breakout in 1944. The closure of the girls' institution at Hay and associated institution at Parramatta is associated with the lobbying of child welfare activist Bessie Guthrie. The site has local associative significance as one of many buildings constructed by prolific local builders, the Witcombe Brothers.