The weapons systems have been flying across the world, from Australia to the United Arab Emirates (UAE), for months. But neither the company selling them, nor the Australian Government, has said exactly who is buying them.

Key points: New evidence reveals the UAE Armed Forces is the recipient of an Australian weapons system

New evidence reveals the UAE Armed Forces is the recipient of an Australian weapons system The UAE Military is the subject of credible allegations of war crimes in Yemen

The UAE Military is the subject of credible allegations of war crimes in Yemen Western states are increasingly apprehensive about weapons sales to Saudi Arabia and UAE

Now, thanks to new photographic evidence, the secret's out.

Photos sent to the ABC from an anonymous source show the weapons systems awaiting export at Sydney airport.

More importantly, they reveal Australian company Electro Optic Systems (EOS) is selling its next generation remote weapons system directly to the UAE's Armed Forces, which stands accused of war crimes as part of its role in the controversial Yemen war.

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'Deeply troubling' connection to Yemen

The EOS Remote Weapons System (RWS) is a collection of sensors and a swivelling mount set around a small cannon, heavy machine gun or missile launcher.

The system is affixed to a military vehicle or a naval vessel and fired remotely.

In December, the ABC revealed that EOS was selling the weapons system to the United Arab Emirates, but the company has repeatedly declined to say if they were selling to civilian or military customers.

The Australian Government has come under fire for granting EOS defence export licenses, given the growing criticism of the behaviour of the UAE military in Yemen.

"I think it's deeply troubling that remote weapons systems are being sold to the UAE when we know that the UAE has been a very prominent member of the coalition in Yemen," said Elaine Pearson, Australian director of international advocacy group Human Rights Watch (HRW).

"This coalition has been involved in bombing market places indiscriminately, as well as hospitals, schools."

A child rescued from the site of a Saudi-led air strike that killed eight of her family members in Yemen in 2017. ( Reuters: Khaled Abdullah )

EOS declined to respond to questions for this story, but in April, chairman Fred Bart told the stock market there was no cause for concern.

"No EOS product has ever been deployed to or used in Yemen," he said.

Mr Bart said EOS defence exports are subject to formal approvals in Australia and the US.

"This dual restriction renders those products amongst the most highly controlled in the world, since both the USA and Australia closely observe the laws of armed conflict and apply high standards for human rights."

The company was less definite when asked if the weapon would be sent to Yemen in the future.

"We have no end-user of EOS equipment that is likely to deploy it to Yemen," EOS chief executive Dr Ben Greene told the ABC in February.

Outcry over Yemen link reaches investors

Two months after breaking the news of EOS's $400 million deal with the UAE, the ABC revealed EOS was also involved in a complicated exporting deal with US defence contractor Orbital ATK which would see 500 RWS units sent to Saudi Arabia's interior ministry.

The outcry over EOS's deals with the UAE and Saudi Arabia led to protests outside their offices and ultimately spilled over into their investors: one of EOS's largest shareholders, a funds manager for some of Australia's biggest industry super funds, IFM Investors, sold down its EOS stock in recent months.

That sale followed concerns that investment by the super funds meant the pensions of thousands, and possibly millions, of Australians were being used to buy shares in a weapons system linked to countries accused of war crimes in Yemen.

End user of weapons equipment shown in photos

All Australian companies exporting defence materiel are required to declare the "end user" of their items in order to ensure Australians weapons do not end up being used to commit war crimes.

However, neither the Australian Government nor the company disclose who the end user is, citing concerns it may negatively affect the company's ability to make more sales; nor do they explain what guarantees they have received from end users about how or where the weapons systems will be used.

Now, new photos of RWS units at a Sydney warehouse have revealed the role of the UAE military and raise questions about the nature of EOS's relationship with the Saudi Ministry of Interior.

In total, the photos record four consignments for export in June and July — two each to the UAE and Saudi Arabia.

One of the photos shows a pallet of RWS gimbals — a pivoting support structure — awaiting export earlier this month.

A label reveals their "beneficiary" is the "UAE Armed Forces, Joint Logistic Command" in Abu Dhabi.

The final beneficiary of this EOS Defence Systems package is the UAE Armed Forces. ( Supplied )

Another photo of a computer screen states the "consignee" is the UAE Armed Forces "GHQ" or General Headquarters.

Photos of an airway bill show EOS Defence Systems (formerly known as Fire Control Systems) sent RWS parts directly to the UAE Armed Forces. ( Supplied )

EOS exported direct to Saudi Arms and Explosives Department

Some of the photos provided to the ABC also reveal RWS packages bound for the Saudi Arabia Ministry of Interior's General Department of Arms and Explosives.

Package addressed to Saudi Arabia's Ministry of Interior. ( Supplied )

That raises questions about a February statement to the ABC by the EOS chief executive Dr Ben Greene, in which he said EOS held no direct contracts with the Saudi Government.

Dr Greene stated that EOS exports RWS units to the US-based company that provides the weapons for the system, Orbital ATK, who then exports the RWS to Saudi Arabia.

The photo shows EOS is sending RWS items directly to Riyadh, without an intermediary.

An airway bill shows EOS Defence Systems sending weapons equipment to Saudi Arabia's General Department of Arms. ( Supplied )

An airway bill showing what types of packages EOS Defence Systems was sending to Saudi Arabia. ( Supplied )

UN lawyer: 'Desist from supplying weapons'

The Yemen war began in 2015 when a Saudi-led military coalition intervened to support the internationally recognised Government against Houthi rebels. The Saudi and UAE militaries are the major players in that coalition.

Melissa Parke served on a UN panel of experts which delivered a damning report on UAE and Saudi Arabia's behaviour in Yemen. ( ABC News )

Earlier this month the UAE acknowledged they are beginning to withdraw their troops from the military quagmire.

The war has turned one of the poorest nations in the Arab world into what the United Nation's secretary-general Antonio Guterres has described as the world's worst humanitarian crisis, with 80 per cent of the population — about 24 million people — in need of help.

A recent report suggests as many as 100,000 have been killed, of whom about 12,000 are civilians.

In 2017, the United Nations formed a group of experts to investigate human rights violations in Yemen. It released a report last year.

"The Group of Experts found in its report … that all parties to the conflict in Yemen, including the Saudi-led Coalition, and the UAE in particular, are responsible for serious violations of [international humanitarian law] and international human rights law," one of the report's authors, former Australian federal MP and UN lawyer Melissa Parke, told the ABC this week.

Smoke rises during an air strike on an army weapons depot near Yemen's capital Sanaa in 2015. ( Reuters: Khaled Abdullah )

Another report by the group of experts is due in September and it may again criticise the UAE, Saudi Arabia, and countries selling weapons to them.

"The proliferation of weapons in Yemen is perpetuating the conflict," Ms Parke said.

"The international community has a collective responsibility to desist from supplying weapons to the parties to the conflict."

Other nations ban arms sales to UAE and Saudi Arabia

The debate around weapons sales has gained traction in the West recently, with the UK court of appeals last month declaring British arms sales to Saudi Arabia to be unlawful.

Saudi journalist Jamal Khashoggi was murdered after entering Saudi Arabia's consulate in Istanbul in 2018. ( Reuters: Osman Orsal )

In May, human rights groups tried to block the loading of French weapons onto a Saudi Arabian ship in France.

Germany, Denmark, Finland and Norway have suspended arms sales to Saudi Arabia as a result of the ongoing allegations of war crimes in Yemen and the murder by Saudi operatives of journalist Jamal Khashoggi in October last year.

Last month the US Senate also voted to block sales of billions of dollars in munitions to the UAE and Saudi Arabia.

A group of Australian aid agencies including HRW, Save The Children, Amnesty International and Oxfam have formed the Australian Arms Control Coalition following the ABC's stories and are lobbying the Government to suspend the sale of defence materiel to Saudi Arabia until the Arab nation can prove such weapons won't be used to commit war crimes.

Australia's burgeoning exports to the UAE and Saudi Arabia are most likely connected to a plan announced in January last year by then-prime minister Malcolm Turnbull to drastically increase defence sales over the next decade called the Defence Export Strategy.

As part of the strategy Australia will spend $200 billion between now and 2028 in order to make Australia the 10th-largest arms exporter in the world. It is currently the 20th-largest.

The strategy states the Middle East is a "priority market" for defence exports, though Melissa Parke advised caution when selling weapons to countries involved in the Yemen war.

"Let's not forget that it is millions of innocent Yemeni civilians, women and children, who are bearing the brunt of this war. Their suffering is immense," Ms Parke said.

"Australia as a good global citizen and a member of the UN Human Rights Council can play an important role in protecting Yemeni civilians. Providing weapons to a party to the conflict would not be consistent with that role."