Related Rule
New Zealand
Practice Relating to Rule 39. Use of Cultural Property for Military Purposes
New Zealand’s Military Manual (1992) states that for parties to the 1977 Additional Protocol I it is prohibited to use historic monuments, works of art or places of worship which constitute the cultural or spiritual heritage of peoples “in support of the military effort”. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 520(4); see also § 632(4).
The manual further states that “use of a privileged building for improper purposes” is a war crime recognized by the customary law of armed conflict. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, 1703(5).