Related Rule
New Zealand
Practice Relating to Rule 108. Mercenaries
New Zealand’s Military Manual (1992) states:
A mercenary is a person who:
a) is specially recruited locally or abroad in order to fight in an armed conflict;
b) does, in fact, take a direct part in the hostilities;
c) is motivated to take part in the hostilities essentially by the desire for private gain and, in fact, is promised by or on behalf of a Party to the conflict, material compensation substantially in excess of that promised or paid to combatants of similar ranks and functions in the armed forces of that Party;
d) is neither a national of a party to the conflict nor a resident of territory controlled by a Party to the conflict;
e) is not a member of the armed forces of a Party to the conflict; and
f) has not been sent by a State which is not a Party to the conflict on official duty as a member of its armed forces. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 807.
New Zealand’s Military Manual (1992) states:
807(1). While no distinction may be drawn between regular troops and volunteers, conscripts or members of the militia embodied in the armed forces, mercenaries as defined in [the 1977 Additional Protocol I] are denied the status of combatants and, if captured, are not entitled to treatment as prisoners of war.
807(2). Prior to 1977 there was no restriction upon the use of mercenaries in armed conflict and, in accordance with the principles of humanitarian law, any form of discrimination among combatants was forbidden. By a series of resolutions in relation to specific anti-colonial conflicts in Africa, the United Nations recommended prohibition of the use of such personnel against national liberation movements. This did not affect their legal status, although the government of Angola instituted criminal proceedings against captured mercenaries. Insofar as countries accepting [the 1977 Additional Protocol I] are concerned mercenaries are not entitled to combatant rights, thus denying to this type of soldier the equal treatment otherwise prescribed by the Protocol. Nevertheless, they remain entitled to the provisions concerning humanitarian treatment contained in [the 1977 Additional Protocol I] Art. 75. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 807(1)–(2).