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New Zealand
Practice Relating to Rule 8. Definition of Military Objectives
Section H. Areas of land
New Zealand’s Military Manual (1992) states:
An area of land may be a military objective, provided that the particular area offers a definite military advantage to the defending forces or those attacking. This would include a tract of land through which the adverse Party would be likely to move its forces, or an area the occupation of which would provide the occupant with the possibility of mounting a further attack. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 516(6); see also § 623(6).
Upon ratification of the 1977 Additional Protocol I, New Zealand stated:
In relation to Article 52, it is the understanding of the Government of New Zealand that a specific area of land may be a military objective if, because of its location or other reasons specified in the Article, its total or partial destruction, capture or neutralisation in the circumstances ruling at the time offers a definite military advantage. 
New Zealand, Declarations made upon ratification of the 1977 Additional Protocol I, 8 February 1988, § 4.