Related Rule
Australia
Practice Relating to Rule 104. Respect for Convictions and Religious Practices
Australia’s Defence Force Manual (1994) states that “religious convictions [of protected persons] … shall be respected”. 
Australia, Manual on Law of Armed Conflict, Australian Defence Force Publication, Operations Series, ADFP 37 – Interim Edition, 1994, § 953.
Australia’s LOAC Manual (2006) states:
All persons are to be treated humanely in all circumstances and without any adverse distinction based upon … religion or belief … Their person, honour, convictions and religious practices must be respected. 
Australia, The Manual of the Law of Armed Conflict, Australian Defence Doctrine Publication 06.4, Australian Defence Headquarters, 11 May 2006, § 9.45.
The manual also states with regard to the general treatment of protected persons in both their own territory and occupied territory that “religious convictions … of protected persons shall be respected”. 
Australia, The Manual of the Law of Armed Conflict, Australian Defence Doctrine Publication 06.4, Australian Defence Headquarters, 11 May 2006, § 9.58; see also § 12.36.
The LOAC Manual (2006) replaces both the Defence Force Manual (1994) and the Commanders’ Guide (1994).
In the Tanaka Chuichi case before an Australian military court in 1946, the accused had ill-treated Sikh prisoners of war, had cut their hair and beards and had forced some of them to smoke a cigarette, acts contrary to their culture and religion. The Court found the accused guilty of violations of, inter alia, the 1929 Geneva POW Convention. 
Australia, Military Court at Rabaul, Tanaka Chuichi case, Judgment, 12 July 1946.