Related Rule
New Zealand
Practice Relating to Rule 10. Civilian Objects’ Loss of Protection from Attack
New Zealand’s Military Manual (1992) provides:
Civilian vessels, aircraft, vehicles and buildings may be lawfully attacked if they contain combatant personnel or military equipment or supplies or are otherwise associated with combat activity inconsistent with their civilian status. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 516(3); see also § 623(3).
New Zealand’s Military Manual (1992) states: “If there is a substantial doubt concerning whether an object normally used for civilian purposes is, in the circumstances, a military objective, it shall be presumed not to be a military objective.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 524(3); see also §§ 516(7) and 623(7) (following the language of Article 52(3) of the 1977 Additional Protocol I more closely).