Related Rule
New Zealand
Practice Relating to Rule 40. Respect for Cultural Property
New Zealand’s Military Manual (1992) provides, with reference to occupied areas:
The property of municipalities, that of institutions dedicated to religion, charity and education, the arts and sciences, even when State property, shall be treated as private property. All seizure or destruction of, or wilful damage to, property of this character, historic monuments, works of art and science, is forbidden, and should be made the subject of legal proceedings. 
New Zealand, Interim Law of Armed Conflict Manual, DM 112, New Zealand Defence Force, Headquarters, Directorate of Legal Services, Wellington, November 1992, § 1343.