Related Rule
New Zealand
Practice Relating to Rule 1. The Principle of Distinction between Civilians and Combatants
Section B. Attacks against combatants
New Zealand’s Military Manual (1992) provides that attacks must be directed against military objectives and that combatants are military objectives. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, p. 5–21, § 515(1) and p. 5–22, § 516(1).
Upon ratification of the 1977 Additional Protocol I, New Zealand stated:
The first sentence of paragraph 2 of [Article 52] is not intended to, nor does it, deal with the question of incidental or collateral damage resulting from an attack directed against a military objective. 
New Zealand, Declarations made upon ratification of the 1977 Additional Protocol I, 8 February 1988, § 4.