Related Rule
Australia
Practice Relating to Rule 140. The Principle of Reciprocity
Australia’s Commanders’ Guide (1994) and Defence Force Manual (1994) note: “The ADF [Australian Defence Force’s] obligation to comply with LOAC is not conditional upon an enemy’s compliance; unilateral compliance by the ADF is required.” 
Australia, Law of Armed Conflict, Commanders’ Guide, Australian Defence Force Publication, Operations Series, ADFP 37 Supplement 1 – Interim Edition, 7 March 1994, § 1209; Operations Law for RAAF Commanders, Royal Australian Air Force, DI (AF) AAP 1003, 1st Edition, 1994, § 1308.
Australia’s LOAC Manual (2006) states: “The ADF [Australian Defence Force] obligation to comply with LOAC is not conditional upon an enemy’s compliance; unilateral compliance by the ADF is required.” 
Australia, The Manual of the Law of Armed Conflict, Australian Defence Doctrine Publication 06.4, Australian Defence Headquarters, 11 May 2006, § 13.3.
The LOAC Manual (2006) replaces both the Defence Force Manual (1994) and the Commanders’ Guide (1994).