Related Rule
Australia
Practice Relating to Rule 39. Use of Cultural Property for Military Purposes
Australia’s Defence Force Manual (1994) states: “Obligations are placed upon all parties to respect cultural property by not exposing it to destruction or damage in the event of armed conflict.” The manual further specifies: “Historic monuments, places of worship and works of art, which constitute the cultural and spiritual heritage of peoples … must not be used in support of any military effort.” 
Australia, Manual on Law of Armed Conflict, Australian Defence Force Publication, Operations Series, ADFP 37 – Interim Edition, 1994, § 928.
Australia’s LOAC Manual (2006) states:
9.28 … Obligations are placed upon all parties to respect cultural property by not exposing it to destruction or damage in the event of armed conflict …
9.29 … Historic monuments, places of worship and works of art, which constitute the cultural and spiritual heritage of peoples … must not be used in support of any military effort …
13.30 Among other war crimes generally recognised as forming part of the customary LOAC are … use of a privileged building for improper purposes. 
Australia, The Manual of the Law of Armed Conflict, Australian Defence Doctrine Publication 06.4, Australian Defence Headquarters, 11 May 2006, §§ 9.28–9.29 and 13.30.
The LOAC Manual (2006) replaces both the Defence Force Manual (1994) and the Commanders’ Guide (1994).
At the CDDH, Australia stated that had Article 47 bis of the draft Additional Protocol I (now Article 53) been put to a vote, it would have abstained “because the article contains a prohibition against reprisals” even though it agreed “with the prohibition against using these historic monuments in support of the military effort”. 
Australia, Statement at the CDDH, Official Records, Vol. VI, CDDH/SR.42, 27 May 1977, pp. 219–220.