Members of the Special Air Service Regiment allegedly cut the throats of two 14-year-old Afghan boys before dumping their bodies in a river because they believed they were Taliban sympathisers, in one of the most gruesome incidents revealed by the long-running probe into Australia's elite special forces unit.

Assistant Inspector-General of the Australian Defence Force Paul Brereton's chilling report details 36 incidents where there is strong evidence of alleged war crimes, including 23 cases where prisoners or non-combatants were killed and two where prisoners were cruelly treated.