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New Zealand
Practice Relating to Rule 100. Fair Trial Guarantees
Section B. Trial by an independent, impartial and regularly constituted court
New Zealand’s Military Manual (1992) provides:
Prisoners may only be tried by a civil court if the Detaining Power’s Forces may be so tried for the offence involved, and provided the tribunal offers the essential guarantees of independence and impartiality generally recognised as compatible with the rule of law. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 930(1).
The manual further specifies: “No sentence may be passed and no penalty may be executed on a person found guilty of a penal offence related to the conflict except pursuant to a conviction pronounced by an impartial and regularly constituted court.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1137(4); see also § 1815(1).