Barbed wire from the army museum of WA with "standard" sandbags - in the WW1 section, but probably of WW2 vintage, though I doubt there would have been any/much change except it would likely be of Australian manufacture by then. Probably ... maybe ... likely ...
Today the Facebook profile of "Great War 100" published an interesting picture of American troops wiring, I suspect that they're instructing it and not as purported on the caption: "Battle of St. Mihiel- US Army-Company E, 314th Engineers, 89th Division making/rolling barbed wire entanglements.".... they seem too relaxed to be in an actual battle zone...
The german writing only proves it may have been written on by someone who could write german, the wire roll could easily be english or any other nationality could even be deliberately faked, for it to be in such a rust free condition after so long it must have been plated with zinc... common enough..