Related Rule
Australia
Practice Relating to Rule 40. Respect for Cultural Property
Australia’s Defence Force Manual (1994) states:
The property of municipalities, that of institutions dedicated to religion, charity and education, the arts and sciences, is treated as private property and any seizure or destruction of that property is prohibited. If that property is located in any area which is subject to seizure or bombardment, then it must be secured against all avoidable damage and injury. 
Australia, Manual on Law of Armed Conflict, Australian Defence Force Publication, Operations Series, ADFP 37 – Interim Edition, 1994, § 741.
Australia’s LOAC Manual (2006) states:
The property of municipalities and that of institutions dedicated to religion, charity, education, the arts and sciences is treated as private property and any seizure or destruction of that property is prohibited. If that property is located in any area that is subject to seizure or bombardment, then it must be secured against all avoidable damage and injury. 
Australia, The Manual of the Law of Armed Conflict, Australian Defence Doctrine Publication 06.4, Australian Defence Headquarters, 11 May 2006, § 7.44.
The manual further states:
Cultural property is also protected. Cultural property includes movable and immovable objects of great importance to the cultural heritage of people, whether their state is involved in the conflict or not, such as historical monuments, archaeological sites, books, manuscripts or scientific papers and the buildings or other places in which such objects are housed. Obligations are placed upon all parties to respect cultural property by not exposing it to destruction or damage in the event of armed conflict and by refraining from any act of hostility directed against such property. These obligations may be waived where military necessity requires such waiver, as in the case where the object is used for military purposes. 
Australia, The Manual of the Law of Armed Conflict, Australian Defence Doctrine Publication 06.4, Australian Defence Headquarters, 11 May 2006, § 9.28.
The LOAC Manual (2006) replaces both the Defence Force Manual (1994) and the Commanders’ Guide (1994).