Australian Vietnam MI?

Hi, I bought this M1 from an Australian military surplus shop in 1976 or 1977 - I’ve always assumed it was Australian Vietnam issue but it could easily be US. I would appreciate any comments on the shell or liner. The only mark on the shell is P with GC underneath. The liner band has a DSA 100 number but I can’t see a date. Liner manufacturer is US 133. Thanks Terry
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