AN SAS corporal has become the latest soldier to be cited for the nation's highest military honour, the Victoria Cross for Australia, defence sources have confirmed.

The soldier, from Western Australia and in his early 30s, is the second member of the elite Perth-based Special Air Service Regiment (SASR) to receive the award in two years.

Senior defence sources confirmed the battle after which the soldier was recommended for the VC occurred last October in the Sha Wali Kot region of northern Kandahar.

It's understood the action involved other Australian special forces soldiers from the Commando Regiment.

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