Related Rule
New Zealand
Practice Relating to Rule 102. Individual Criminal Responsibility
New Zealand’s Military Manual (1992), referring to Articles 32–34 of the 1949 Geneva Convention IV, states: “The following are … prohibited: a. the punishment of a protected person for an offence not committed by him personally; b. collective penalties”. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1116(2)(a) and (b).
In a part entitled “Trial and Punishment: Restrictions and Guarantees”, the manual also states: “As a minimum: … no one shall be convicted of an offence except on the basis of individual criminal responsibility.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1815(2)(b).