Related Rule
New Zealand
Practice Relating to Rule 115. Disposal of the Dead
Section A. General
New Zealand’s Military Manual (1992) provides: “The remains [of the dead] … shall be respected”. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1012(1).
The manual also states: “The regulations with regard to burial at sea are adjusted to meet the requirements of the situation.” 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1003(3).
With respect to non-international armed conflicts, the manual states that the parties to a conflict must take steps to “provide for [the] decent disposal [of the dead]”. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1817.