Related Rule
Australia
Practice Relating to Rule 49. War Booty
Australia’s Commanders’ Guide (1994) states:
All enemy military equipment captured or found on a battlefield is known as booty and becomes the property of the capturing State. Booty includes all articles captured with prisoners of war and not included under the term “personal effects”. 
Australia, Law of Armed Conflict, Commanders’ Guide, Australian Defence Force Publication, Operations Series, ADFP 37 Supplement 1 – Interim Edition, 7 March 1994, § 967.
Regarding prisoners of war, the manual states: “The enemy is entitled to confiscate any military documents and equipment.” 
Australia, Law of Armed Conflict, Commanders’ Guide, Australian Defence Force Publication, Operations Series, ADFP 37 Supplement 1 – Interim Edition, 7 March 1994, § 712.
The manual adds:
The practice of military forces converting captured enemy war equipment for their own use is recognised by LOAC. Prior to using captured equipment, enemy designations must be replaced with appropriate ADF [Australian Defence Force] markings. 
Australia, Law of Armed Conflict, Commanders’ Guide, Australian Defence Force Publication, Operations Series, ADFP 37 Supplement 1 – Interim Edition, 7 March 1994, § 1040.
Australia’s Defence Force Manual (1994) states:
All enemy military equipment captured or found on a battlefield is known as booty and becomes the property of the capturing State. Booty includes all articles captured with prisoners of war and not included under the term “personal effects”. 
Australia, Manual on Law of Armed Conflict, Australian Defence Force Publication, Operations Series, ADFP 37 – Interim Edition, 1994, § 742; see also § 1224.
The manual also provides:
PW [prisoners of war] must be allowed to retain:
a. all their personal property, except vehicles, arms, and other military equipment or documents;
b. protective equipment, such as helmets or respirators;
c. clothing or articles used for feeding, even though the property of the government of the PW;
d. badges of nationality or rank and decorations; and
e. articles of sentimental value. 
Australia, Manual on Law of Armed Conflict, Australian Defence Force Publication, Operations Series, ADFP 37 – Interim Edition, 1994, § 1023.
Australia’s LOAC Manual (2006) states:
7.45 All enemy military equipment captured or found on a battlefield is known as booty and becomes the property of the capturing state. Booty includes all articles captured with PW [prisoners of war] and not included under the term “personal effects”. Personal effects are considered to be those items listed in paragraph 10.35 [below].
10.35 After capture combatants may be disarmed and they and their possessions may be searched for the purpose of collecting military intelligence. PW must be allowed to retain:
• all their personal property, except vehicles, arms, and other military equipment or documents;
• protective equipment, such as helmets or respirators;
• clothing or articles used for feeding, even though the property of the government of the PW;
• badges of nationality or rank and decorations; and
• articles of sentimental value. 
Australia, The Manual of the Law of Armed Conflict, Australian Defence Doctrine Publication 06.4, Australian Defence Headquarters, 11 May 2006, §§ 7.45 and 10.35.
The LOAC Manual (2006) replaces both the Defence Force Manual (1994) and the Commanders’ Guide (1994).