Related Rule
New Zealand
Practice Relating to Rule 104. Respect for Convictions and Religious Practices
New Zealand’s Military Manual (1992) provides that “religious convictions and practices … of protected persons must in all circumstances be respected”. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1114.
The manual further provides that protected persons who remain in the territory of the belligerents “must be allowed … to practise their religion”. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1118.
According to the manual, “the Occupying Power has a duty to allow freedom of religion in the occupied territory”. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1315.
In addition, the manual states that “it is the duty of the Occupying Power to see that … [the] religious convictions [of the inhabitants] are not interfered with” and that “according to the [1949 Geneva Convention IV], protected persons are entitled in all circumstances to respect for … their religious convictions and practices”. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1321(1)–(2).