Related Rule
Australia
Practice Relating to Rule 113. Treatment of the Dead
Australia’s Defence Force Manual (1994) provides:
The remains of the dead, regardless of whether they are combatants, noncombatants, protected persons or civilians, are to be respected, in particular their honour, family rights, religious convictions and practices and manners and customs. At all times they shall be humanely treated. 
Australia, Manual on Law of Armed Conflict, Australian Defence Force Publication, Operations Series, ADFP 37 – Interim Edition, 1994, § 998.
Australia’s LOAC Manual (2006) states:
The remains of the dead, regardless of whether they are combatants, non-combatants, protected persons or civilians are to be respected, in particular their honour, family rights, religious convictions and practices and manners and customs. At all times they shall be humanely treated. 
Australia, The Manual of the Law of Armed Conflict, Australian Defence Doctrine Publication 06.4, Australian Defence Headquarters, 11 May 2006, § 9.103.
The LOAC Manual (2006) replaces both the Defence Force Manual (1994) and the Commanders’ Guide (1994).
Australia’s War Crimes Act (1945) states: “The expression ‘war crime’ includes the following: … cannibalism … [and] mutilation of the dead”. 
Australia, War Crimes Act, 1945, Section 3(xxxiv) and (xxxv).
Australia’s ICC (Consequential Amendments) Act (2002) incorporates in the Criminal Code the war crimes defined in the 1998 ICC Statute, including “outrages upon personal dignity” of the bodies of dead persons in both international and non-international armed conflicts. 
Australia, ICC (Consequential Amendments) Act, 2002, Schedule 1, §§ 268.58(2) and 268.74(2).
In 1945, in the Takehiko case, an Australian Military Court sentenced the accused, a Japanese soldier, for “mutilating the dead body of a prisoner of war” and for “cannibalism”. 
Australia, Military Court at Wewak, Takehiko case, Judgment, 30 November 1945.
In 1946, in the Tisato case, an Australian Military Court found the accused, a Japanese soldier, guilty of “cannibalism”. The prosecution in this case alleged that several prisoners had been killed and that their flesh had been eaten. 
Australia, Military Court at Rabaul, Tisato case, Judgment, 2 April 1946.
Australia’s Defence Force Manual (1994) states: “Parties must take measures to protect the bodies from being despoiled.” 
Australia, Manual on Law of Armed Conflict, Australian Defence Force Publication, Operations Series, ADFP 37 – Interim Edition, 1994, § 986.
It adds that the remains of the dead “must be protected against pillage and despoilment”. 
Australia, Manual on Law of Armed Conflict, Australian Defence Force Publication, Operations Series, ADFP 37 – Interim Edition, 1994, § 998.
Australia’s LOAC Manual (2006) states:
9.91 The parties to a conflict must … take measures to protect the bodies from being despoiled.
9.103 The remains of the dead … shall be … protected against pillage and despoilment. 
Australia, The Manual of the Law of Armed Conflict, Australian Defence Doctrine Publication 06.4, Australian Defence Headquarters, 11 May 2006, §§ 9.91 and 9.103.
The LOAC Manual (2006) replaces both the Defence Force Manual (1994) and the Commanders’ Guide (1994).
Australia’s Defence Force Discipline Act (1982), in an article concerning looting, provides:
A person, being a defence member or a defence civilian, who, in the course of operations against the enemy, or in the course of operations undertaken by the Defence Force for the preservation of law and order or otherwise in aid of the civil authorities –
(b) takes any property from the body of a person killed … in those operations … is guilty of [a punishable] offence. 
Australia, Defence Force Discipline Act, 1982, Section 48(1).
Australia’s Defence Force Discipline Act (1982), as amended to 2007, states:
48 Looting
(1) A person who is a defence member or a defence civilian is guilty of an offence if, in the course of operations against the enemy, or in the course of operations undertaken by the Defence Force for the preservation of law and order or otherwise in aid of the civil authorities, the person:
(b) takes any property from the body of a person who has been killed or from a person who has been wounded, injured or captured
Maximum punishment: Imprisonment for 5 years. 
Australia, Defence Force Discipline Act, 1982, as amended to 2007, Division 5A, Subdivision D, § 48(1), p.56.
Australia’s Criminal Code Act (1995), as amended to 2007, states with respect to serious war crimes that are committed in the course of an international armed conflict:
268.58 War crimeoutrages upon personal dignity
(2) A person (the perpetrator) commits an offence if:
(a) the perpetrator severely humiliates, degrades or otherwise violates the dignity of the body or bodies of one or more dead persons; and
(b) the perpetrator’s conduct takes place in the context of, and is associated with, an international armed conflict.
Penalty: Imprisonment for 17 years. 
Australia, Criminal Code Act, 1995, as amended to 2007, Chapter 8, § 268.58, p. 338.
The Criminal Code Act also states with respect to war crimes that are serious violations of common Article 3 of the 1949 Geneva Conventions and are committed in the course of a non-international armed conflict:
268.74 War crimeoutrages upon personal dignity
(2) A person (the perpetrator) commits an offence if:
(a) the perpetrator severely humiliates, degrades or otherwise violates the dignity of the body or bodies of one or more dead persons; and
(b) the dead person or dead persons were not, before his, her or their death, taking an active part in the hostilities; and
(c) the perpetrator knows of, or is reckless as to, the factual circumstances establishing that the dead person or dead persons were not, before his, her or their death, taking an active part in the hostilities; and
(d) the perpetrator’s conduct takes place in the context of, and is associated with, an armed conflict that is not an international armed conflict.
Penalty: Imprisonment for 17 years.
(3) To avoid doubt, a reference in this section to a person or persons who are not, or a dead person or dead persons who were not before his, her or their death, taking an active part in the hostilities includes a reference to:
(a) a person or persons who:
(i) are hors de combat; or
(ii) are civilians, medical personnel or religious personnel who are not taking an active part in the hostilities; or
(b) a dead person or dead persons who, before his, her or their death:
(i) were hors de combat; or
(ii) were civilians, medical personnel or religious personnel who were not taking an active part in the hostilities;
as the case may be. 
Australia, Criminal Code Act, 1995, as amended to 2007, Chapter 8, §268.74, pp. 351–353.